The relevant change compared with the existing previous situation laid down in the Community Customs Code 2913/92 and Commission Regulation 2454/93 is that it is now required for yachts arriving  at an EU Port coming from an Non-EU Port to submit an oral customs declaration in accordance with article 165 of Commission Delegated Regulation 2015/2446. 

There are different approaches to the situation in different Mediterranean countries, as this formality is not strictly enforced everywhere and other countries, in addition to the submission of the oral declaration, require the provision of a guarantee.  Here we will provide an overview on how the process works strictly in Spain. 

When an application for TA is made orally, the declarant shall submit a document as referred to in Annex 71-01 containing the following information: 

• 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.