- name and address of the declarant;
- description of the goods, their value and quantity;
- place of use and kind of use of the goods and means of identifying them;
- period for discharge;
- customs office(s) of discharge.
Together with Annex 71-01, the following supporting documents shall be submitted:
- Yacht’s certificate of registry;
- Passport of the yacht owner;
- Yachts owned under corporations: deed of incorporation, certificate of incumbency and passport of the company director.
When the temporary import takes place in Spain, the customs authorities will not require the provision of any security or guarantee. If the customs authorities are not satisfied that the particulars declared orally are accurate or complete, the oral declaration might be refused.
Please find below some particularities of the most relevant yacht destinations in Spain.
- Palma de Mallorca – first port of arrival must be the customs port of Palma. Once the paperwork has been reviewed, the yacht can head to any other port in Mallorca. In Mallorca it is required to provide either original supporting documents or verified by a Spanish public body.
- Ibiza – there is no need of arrival to a customs port. The yacht can arrive to any port and submit the declaration online to the local customs office, using the system in place in the website of the Spanish tax agency.
- Barcelona - there is no need of arrival to a customs port. The yacht can arrive to any port. Photocopies of the relevant documents are usually accepted.
The information and comments herein do not and are not intended to constitute legal advice to any person on any specific matter. The publishers and the authors expressly disclaim all and any liability and responsibility to any person, entity or corporation who acts or fails to act as a consequence of any reliance on the whole or any part of the contents of this publication.