Charter Vessel VAT
Charter Vessel VAT

How to obtain a VAT Free delivery for a Charter Vessel

There are a few considerations to be made regarding a VAT free delivery. Firstly, will the costs outweigh the savings made on the delivery? For a large delivery consisting of more valuable items such as  meat, fish and alcohol, the VAT saved will outweigh the costs of the application and inspection.

There are costs involved for processing the paperwork and having a customs representative inspect the goods upon delivery. These costs can vary, depending on the delivery location and if it falls on a weekend, public bank holiday or outside of 'working hours' (9-12h00 - 14h00-18h00)

France & Monaco

Below is a table detailing the costs to obtain VAT free delivery:


Fee for port visit

Saturday &

Out of Hours Premium

Sunday &

Bank Holiday Premium

Inspection Cost

(Hourly Rate)

Nice & Monaco

€ 150

€ 250

€ 300

€ 77.50

Cannes, Antibes, Golfe Juan,

Mandelieu & Menton

€ 195

€ 325

€ 387.50

€ 77.50

Villefranche, Saint Jean Cap Ferrat

& Beaulieu

€ 170

€ 285

€ 337.50

€ 77.50


To be able to deliver VAT Free delivery to a Private (Charter) Vessel in French waters, we require at least 72 hours in advance the following documents:

1. An up-to-date crew list, to include: name, position, date of birth, nationality, passport number, passport validity from/to. To be signed and dated by the Captain.


2. Valid Certificate of Registry and VAT registration certificate


3. Signed Charter Agreement or a proforma with dates of the charter and start/finish location. The charter dates must coincide with delivery date(s) no more than a couple of days before the charter begins, otherwise the VAT exemption application will be rejected but the costs still incurred. Certain information can be redacted in the case of a high-profile charter guest and/or to protect the charter guests privacy.


In the case that the charter does not begin for a week, let's say in Naples, but you would like to purchase goods from Just Penum, it is possible to apply for VAT exemption. A signed and dated letter from the captain stating the reasons why you wish to take goods on board prior to pick up must be provided. It could be that the quality and/or range of produce is not available in the port of destination or that you already have an established working relationship with Just Penum and do not want to risk upsetting the charter guest(s) with inferior products sourced in Naples.


4. A certificate stating that the vessel is out of French territorial waters for a minimum of 70% of its trips during 2016.


5. Attestation Finances Publiques art.262/CGI signed by the owner or the representant of the owner (captain).


6. The name of the port where the delivery will take place and the day/date and time of delivery required.


These documents will be verified by customs before the charter begins and signed off/stamped by a customs officer, a customs officer or representative can decide to be present upon the agreed delivery time to ensure everything is being done correctly.


Please find below Just Penum’s paperwork processing fee for each individual invoice that must be processed, according to the value of the invoice without VAT:


Invoice Value per Invoice (Euros)

Cost (Euros)













  • Once a delivery time and port has been agreed, and the paperwork submitted to customs, this cannot be changed.

  • Any additions made after the application has been made cannot be retrospectively charged VAT Free and Just Penum is required to charge VAT with the vessel required to pay this VAT.

  • If a 9am delivery is arranged in Monaco  and this moves to 11am, the hourly rate for inspection will be charged.

  • If a delivery is arranged for the 10th of the month and this moves to the 11th, we will endeavour to reschedule the inspection, however this is not guaranteed and if customs refuse the date change, VAT will be charged and is legally required to be paid. Furthermore, any costs incurred as a result by Just Penum from customs will be charged to the boat.

Rest of Europe

The requirements for a VAT-free delivery elsewhere in Europe is similar to that in France. However, prior to the submission of paperwork, we will require the contact details of your local agent and/or dedicated customs broker so that we can establish an export customs declaration. We will then liaise with your agent/customs broker to coordinate the customs procedures and delivery.

If there is alcohol on the order, to be able to obtain it VAT Free, we are required to obtain a specific alcohol exportation document as well as the normal documentation. The more lead time you can give us then the more likely it is that we can complete the process and obtain the paperwork in a timely manner.

POTENTIAL COSTS ASSOCIATED WITH VARIOUS PORTS REQUIRED - San Remo, Genoa, La Spezia, Naples, Barcelona, Palma etc etc.

The VAT situation for a non-commercial/privately owned vessel:


A non-commercial/privately owned vessel cannot benefit from VAT exemption, this applies across all of the European Union, regardless of the flag state of the vessel. It may be possible for the vessel's accountants and/or management to apply for VAT reclamation but Just Penum are legally required to charge VAT and the vessel is legally obligated to pay the VAT.


The VAT situation in the Rest of the the World:


For all deliveries taking place outside of the European Union, VAT can not have to be charged. We will establish an export customs declaration for the goods so that we can remove VAT. However, it is important to note that the recipient (vessel/agent) may have to pay duties and taxes at the destination, where applicable, depending on local duty and tax rates for importation of products.

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