Insight on Port TAX and ANNEX 71

What is the Port Fee?

The port fee is a levy applied for the use of facilities and services in ports. In the context of the Balearic Islands, this fee has undergone recent modifications, as upheld by the Superior Court. These changes have sparked debates about their impact on the repair and maintenance of yachts. Since its implementation, these fees aim to regulate and finance commercial services associated with the repair and maintenance of vessels in the region.

Current Regulations

The regulations regarding the commercial service of repair and maintenance in the Balearic Islands are detailed in the resolution of the Balearic Port Authority (APB). This resolution establishes the criteria and rates applicable to repair and maintenance activities, ensuring compliance with port standards and promoting transparency in operations. Since the implementation of this regulation, Lantimar has been offering its specialized services.

Representation Services by Lantimar Yachting

Lantimar Yachting offers specialized representation services for non-Spanish companies dedicated to yacht repair on Balearic port soil. This service is essential for companies offering repair services, facilitating compliance with local regulations and optimizing operations in ports and shipyards like STP (Servicios Técnicos Portuarios).

In this context, Lantimar Group positions itself as a strategic ally for non-European suppliers who need to work on the Port Authority’s land.
Any supplier, whether European or not, who needs to operate on public land in the Balearic Islands must pay this fee, regardless of whether they are providing services to a vessel under the TPA regime, a European-flagged vessel, or a resident vessel in Mallorca.
Lantimar Group handles representation and ensures compliance with all legal and operational requirements. If a European supplier cannot pay the tax and needs this type of representation, Lantimar Group takes care.

Annex 71: Differences Between the Entry of Yachts and Goods into the EU

What is Annex 71?

Annex 71 is a key document in the regulation of the temporary admission of yachts and goods into the European Union. This document establishes the conditions under which yachts and goods can enter and remain temporarily in the EU customs territory without being subject to import duties.

Annex 71 for the Entry of Yachts

The temporary admission of yachts under Annex 71 allows these vessels to enter the EU without paying taxes and customs duties, provided certain conditions are met, such as the personal use by the non-EU resident owner and the prohibition of commercial activities. This procedure is voluntary En España, en otros países puede que lo pongan obligatorio and must be carried out at the first port of entry in Europe, marking the beginning of the 18-month temporary admission period.

Annex 71 for Goods

In contrast, Annex 71 for goods allows the temporary entry of non-EU goods into the EU on the condition that they are not altered during their stay and are re-exported within a specified period no exactamente, el periodo viene marcado o por la ley, o por lo que la aduana autorice. This regime is particularly useful for a good or spare part to enter, be used, and then be re-exported without incurring additional costs and tax payments.

The three essential requirements for a non EU good spare parts to be delivered with Annex 71 to a yacht are that the yacht must have:

  • Non-European flag
  • Non-European owning company
  • Under Temporary Importation

Understanding and correctly applying Annex 71 is crucial for both the entry of yachts and goods into the EU. While specific regulations may vary, the common goal is to facilitate temporary movement and avoid unnecessary tax burdens.

Lantimar Group specializes in advising and managing these processes, ensuring a smooth entry and stay for yachts and goods in the EU.