CLAUDIA´S
MANGUSTA 92 Claudia’s is a fine example of the famous Mangusta 92 series and is the penultimate yacht built of this series. Claudia’s is a 28.27m Mediterranean sport
THE EYB COUNTRY GUIDES · France
Establish customs status, construction requirements and the French registration file before arranging delivery.
Importing a boat France means checking the transaction route, the vessel's customs history and the technical evidence before arranging delivery. A yacht bought elsewhere in the EU and a boat brought from outside it can require different records. The asking price alone does not explain the landed cost or the French registration file. This guide uses official customs and maritime guidance, with practical recommendations for coordinating the adviser, seller, technical reviewer and receiving service.
The actual customs and conformity outcome depends on the boat and its history. Confirm current requirements with Customs, DDTM/DML and a qualified adviser before relying on an exemption, foreign document or proposed ownership structure. The guide does not quote a universal import tax percentage or promise a registration outcome. For anything this guide does not cover, email us at info@europeanyachtbrokers.com for the latest information.
Key facts at a glance
That Customs guidance distinguishes import VAT collected by Customs for private individuals from the stated self-assessment arrangements for VAT-identified businesses from 1 January 2022.
French Customs, import VAT essentials ·That Customs guidance describes the import-VAT base as customs value plus applicable import duties/taxes other than VAT and incidental commission, transport and insurance costs to the first destination.
French Customs, import VAT essentials ·That March 2026 guidance identifies post-construction assessment for a non-EU import without manufacturer/representative CE assessment and requires a notified body authorised for that assessment.
French Maritime Ministry, recreational boat construction and conformity ·Maritime Ministry registration guidance updated 17 July 2026 lists an import declaration for a boat purchased in a third country.
French Maritime Ministry, buying and registering sea-going boats ·That July 2026 guidance separately lists a fiscal certificate for boats longer than 7.5 metres acquired in another EU country.
French Maritime Ministry, buying and registering sea-going boats ·Section 1
French Customs defines an import to include entry into France of goods originating or arriving from outside the EU that have not been released for free circulation. As practical advice, establish the yacht's actual customs history with a qualified adviser before treating a foreign flag or marina location as decisive. Ask who will make the declaration, what evidence is required and how the proposed delivery fits the route. The import assessment should follow the actual movement and status of the boat, rather than an assumption drawn from the seller's address.
The official import-VAT guidance says the taxable event and liability occur when the goods are considered imported. It distinguishes private individuals, for whom Customs retains collection of import VAT, from the stated VAT-identified business self-assessment arrangements. As practical advice, obtain the applicable payment instructions for the actual importer before booking transport. A private yacht buyer should not borrow a company's VAT-return procedure without the adviser establishing eligibility, and the import budget should state which liabilities remain to be settled at the relevant point.
Customs describes the import-VAT base as the customs value plus applicable import taxes and duties other than VAT itself, together with incidental costs such as commission, transport and insurance to the first destination. As practical advice, obtain a landed-cost calculation using the actual invoices and route before comparing an overseas asking price with a local yacht. This guide does not quote a universal duty or VAT percentage for every imported vessel, nor assume an exemption or returned-goods outcome without the relevant authority checking the history.
Broker tip: Practical recommendation: have the adviser establish customs status, declaration responsibility and the actual landed cost before booking delivery. Obtain payment instructions for the real importer and avoid assuming that a private buyer qualifies for business self-assessment. Our guide on whether you pay VAT on a boat in France covers a related point.
Port customs office at a harbour.
Import scope definition
Section 2
The Maritime Ministry's current construction guidance covers recreational boats from 2.50 metres to 24 metres first placed on the EU market or put into service from the stated commencement date, including used boats brought from third countries. It identifies boats placed on the EU market or in service before 16 June 1998 as outside those CE provisions. As practical advice, obtain evidence of the first EU market or service history rather than assuming that an older construction year alone explains the technical route for a later import.
For a covered CE boat, the Ministry requires a written conformity declaration and an owner's manual. It describes the declaration as the manufacturer's or representative's conformity commitment and the manual as containing safe-use, installation, maintenance and risk information. As practical advice, ask for these documents before agreeing the delivery and give them to the person reviewing the technical file. Compare the permanent identification and builder's information with the boat so that a conformity record for a different vessel cannot quietly become part of this import application.
The Ministry identifies post-construction assessment where a person imports a boat or propulsion engine from outside the EU and the manufacturer or representative has not assessed CE conformity. It says the chosen notified body must be authorised to perform that assessment. As practical advice, ask the maritime service and the authorised body to explain the required work before committing to transport or technical alterations. A private condition survey may help the buying decision, but it should not be described as replacing this separate conformity procedure.
Broker tip: Practical recommendation: establish the boat's first EU market or service history and obtain the technical documents before purchase. Ask the maritime service about missing conformity evidence and price any authorised assessment before committing to delivery. A related question is answered in our guide on how to register a boat in France.
Passport and boat registration papers on a chart.
CE import scope
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Section 3
The Maritime Ministry's registration checklist requires an import declaration for a vessel bought in a third country. It separately identifies a fiscal certificate for a boat longer than 7.5 metres acquired in another EU country. As practical advice, classify the purchase route correctly and obtain the relevant record before presenting the file. An EU acquisition and an outside-EU import should not be treated as interchangeable simply because both boats are currently registered abroad; ask the adviser to explain the tax and customs evidence relevant to the actual transaction.
The checklist also includes the original and a copy of the invoice or sale document, national identity and domicile evidence. The Ministry directs first French registration to the appropriate DDTM/DML recreational boating service and says the personal portal's ordinary features are unavailable to companies and associations. As practical advice, send the proposed owner and vessel details to the receiving service early. Clarify whether a representative needs separate authority and arrange seller cooperation for originals, rather than setting an import timetable around an assumed instant private online transfer.
Registration eligibility includes the stated qualifying ownership and residence arrangements, EU construction or payment of the applicable EU duties and taxes, and a safety check. As practical advice, have the receiving service assess the intended ownership structure before arranging a foreign-flag removal or delivery date. This guide does not establish eligibility for every non-resident or corporate buyer. The import declaration, conformity evidence and owner information need to support the actual French registration case; none should be replaced by a general claim that a boat has previously sailed in European waters. No universal import duty/VAT percentage, temporary-admission entitlement, returned-goods exemption or residence-transfer relief is asserted without a case-specific official assessment. No actual customs, notified-body or registration processing time, transport fee or conformity-assessment price was verified. For these, email us at info@europeanyachtbrokers.com for the latest information.
Broker tip: Practical recommendation: ask DDTM/DML to confirm the proposed owner's eligibility and current first-registration file. Match the fiscal and import records to the actual route, and arrange access to originals before the seller's involvement ends. See also our guide on whether you need a boat licence in France.
Model yacht beside a calculator for boat tax costs.
Third country import record
Maritime Ministry registration guidance updated 17 July 2026 lists an import declaration for a boat purchased in a third country.
Source: French Maritime Ministry, buying and registering sea-going boatsThat July 2026 guidance separately lists a fiscal certificate for boats longer than 7.5 metres acquired in another EU country.
Source: French Maritime Ministry, buying and registering sea-going boatsThat July 2026 guidance directs first French registration to DDTM/DML and lists sale/invoice original and copy, national identity and domicile evidence among supporting documents.
Source: French Maritime Ministry, buying and registering sea-going boatsThat July 2026 guidance requires the stated qualifying ownership/residence arrangement, EU construction or payment of applicable EU duties/taxes, and a safety check for registration.
Source: French Maritime Ministry, buying and registering sea-going boatsSection 4
The Ministry explains that the registration certificate combines the former francisation and registration functions and is required aboard the vessel. As practical advice, agree when the yacht can navigate under the intended documentation and confirm the delivery arrangements with the relevant services before departure. Do not assume that an accepted purchase contract itself supplies the navigation title. Keep the import and technical records with the registration file, and ask the service to explain any transitional or foreign documentation rather than inferring permission from an old certificate's appearance.
The current guidance requires a request to amend the navigation title within 1 month where constituent registration particulars change, including ownership, domicile or motorisation. As practical advice, make any planned alteration part of the delivery and registration timetable. Ask the owner or manager to retain the equipment and engine documents so the receiving service can compare the application with the actual boat. A change made immediately after import still needs its own record; it should not disappear from the administrative file because it occurred during a busy purchase handover.
The Ministry requires technical changes to be declared to the maritime service and identifies the engine invoice or sale document with technical characteristics for an engine replacement. As practical advice, agree the reporting responsibility before commissioning work and obtain the service's instructions for the particular modification. Keep condition-survey recommendations separate from the formal technical route so that the buyer knows which work is advisory and which evidence the authority expects. No transport price, assessment fee, customs-processing delay or guaranteed registration outcome is established by the general guidance used here.
Broker tip: Practical recommendation: obtain the appropriate navigation-title and delivery instructions before departure. Keep import, conformity and registration records together, and assign responsibility for notifying technical or ownership changes while the people involved remain available. Readers often go on to our guide on what safety equipment a boat must carry in France.
Boat registration at a marina office.
Navigation certificate purpose
Practical support
Peter Mattey is a yacht broker at European Yacht Brokers with a BA in Law. He is not a French lawyer: for French law and tax we refer you to a locally qualified adviser. What we can do is help you plan the purchase, put the right questions to the other side and spot gaps in the paperwork before you commit.
If you are looking for a boat in France, tell us the type of boat, your budget and the area through the enquiry form on this page and a broker will reply. For anything this guide does not cover, email us at info@europeanyachtbrokers.com for the latest information.
The handover of a boat at the dock.
Your questions
No customs conclusion is established from the flag alone by this guide. Customs defines import by the relevant goods movement and status, including whether they have been released for free circulation. As practical advice, have an adviser inspect the boat's actual customs history and proposed delivery, then confirm the declaration and payment route with the authority before treating the purchase as a particular import case. (French Customs, import VAT essentials)
The Customs guidance distinguishes collection for private individuals from its VAT-identified business self-assessment arrangements. It does not establish that a private yacht purchaser can use the business procedure. As practical advice, obtain the actual importer's payment instructions and have the adviser confirm the owner's status before arranging delivery or relying on a company-style VAT return to settle the import liability. (French Customs, import VAT essentials)
The Ministry's guidance refers to first placement on the EU market or entry into service and distinguishes boats already placed there before the stated commencement date. As practical advice, obtain that history rather than relying on construction age alone. Ask the maritime service to identify the actual conformity route for the imported yacht, particularly where the manufacturer's evidence or earlier EU-service record is missing. (French Maritime Ministry, recreational boat construction and conformity)
The Ministry identifies it for a person importing a boat or propulsion engine from outside the EU where the manufacturer or representative has not assessed CE conformity. The body must be authorised for that assessment. As practical advice, establish the required technical route and cost before committing to delivery, and keep that formal procedure separate from any private pre-purchase condition inspection. (French Maritime Ministry, recreational boat construction and conformity)
The Ministry lists an import declaration for a boat bought in a third country and separately identifies fiscal evidence for the stated EU acquisition case. As practical advice, confirm the current first-registration checklist with the receiving DDTM/DML and match the documents to the actual purchase route. Keep the sale originals, owner evidence and technical records available rather than assuming that foreign registration alone completes the file. (French Maritime Ministry, buying and registering sea-going boats)
This guide only includes facts checked against official sources. For anything it does not cover, email us at info@europeanyachtbrokers.com for the latest information, and ask a locally qualified adviser to confirm the position for your own boat.
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Check it yourself
Official guidance updated 30 December 2021, opened 3 October 2026: import scope, tax point, taxable base and private-person collection route; business self-assessment distinguished.
Official construction and conformity guidance updated 2 March 2026; opened 3 October 2026, including CE documents, permanent identification, post-construction assessment and Division 245.
Official guidance updated 17 July 2026: registration, ownership changes, documents and online services.
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