Customs procedures Flashcards
(15 cards)
What is the main goal of customs procedures?
To control goods crossing borders, protect local products, and charge import taxes when needed.
What must be declared when a yacht enters a new country?
All goods that may require customs duty to prevent them from being sold without paying the correct taxes.
Are export taxes common in the superyacht industry?
Export taxes are rare but can still apply.
What items do customs officers focus on?
High-value or controlled items like art, fuel, tenders, jet skis, helicopters, alcohol, tobacco, firearms, and ammunition.
What should you check regarding customs regulations?
Each country has different rules on how much of controlled items you can bring in without paying duty—check the government website for details.
What might customs want to see on board?
The gun locker or bonded store (where duty-free goods are kept) and may seal them.
What should you do if customs seals the gun locker or bonded store?
Do not tamper with the seals until after the vessel has left port.
What is wise to stock up on before entering a country?
Alcohol and tobacco for guests.
What does customs care about regarding alcohol and tobacco?
Unopened bottles and packets.
What can you do if guests drink heavily?
Open bottles and pour a little out to avoid declaring them.
What are customs checks part of?
The mandatory port clearance process.
Can a full customs inspection happen without warning?
Yes, it can check full customs and VAT compliance.
What is helpful to keep for customs inspections?
Receipts for VAT-paid goods as proof.
What rights do customs have during a full inspection?
They have the right to inspect the entire vessel with no notice.
Who should deal with customs during an inspection?
Only the Captain should deal with customs, and the Purser must follow the Captain’s instructions.
