Summer charters are winding down, and across Palma and Barcelona the marinas are filling up with yachts heading into refit. If you’ve been following us, you already know that TPA (Temporary Admission / Inward Processing) is a key tool for eligible non-EU yachts refitting in Spain — it can allow qualifying repairs and maintenance to be carried out without Spanish VAT.
But TPA isn’t the only piece of the puzzle. Depending on your yacht’s customs and VAT status, and what happens after the refit, you may also need bonded warehouse storage or export documentation. Here’s how to know which arrangements to discuss with your customs agent.
Refitting in Spain as a Non-EU Yacht? Start With TPA — Then Think About Storage
If your yacht is eligible for TPA and heading into a shipyard in Palma or Barcelona this season, TPA should be an early priority. It can allow qualifying refit works and materials to benefit from VAT relief, with the procedure handled through our in-house Customs team.
Where a bonded warehouse comes in is managing goods that need to be stored ashore during the works. Refits mean interior pieces coming off, tenders and toys stored ashore, spare parts arriving from outside the EU, and owners’ items that need somewhere safe until the yacht is back together. For eligible non-EU goods placed under the customs warehousing procedure:
- Import duties and VAT remain suspended while the goods are held under customs control.
- High-value items such as tenders, artwork, furnishings and electronics can be stored securely, with insurance arrangements confirmed for the items concerned.
Everything can be linked directly to your TPA file, so nothing complicates the customs status of the goods. Evolution Yacht Agents operates bonded warehouses and ADT storage facilities in Palma de Mallorca, Barcelona, and other locations across Spain, giving refit yachts a single, trusted point of contact for customs clearance and storage in either port.
Heading to the Caribbean After Your Summer Season or Refit? Two Different Situations, Two Different Answers
Once the refit or the summer season is done, plenty of owners point the bow west for the winter Caribbean season. What you need to arrange before you go depends on whether your yacht is under Temporary Admission or has Union customs status, and on which goods will stay behind.
Non-EU yachts: use bonded storage for eligible goods that stay behind
If your yacht is under Temporary Admission and you’re crossing the Atlantic, you don’t necessarily want to carry everything with you. Spare parts, seasonal equipment or other eligible non-EU goods you’ll need when you return to the Mediterranean may be stored in our bonded warehouse. Our Customs team can arrange the appropriate procedure so those goods remain under customs control until their release, transfer or re-export.
EU VAT-paid yachts: document your departure and plan your return
If your yacht has Union customs status and you’re sailing to the Caribbean or elsewhere outside the EU, arrange the appropriate export documentation before departure and keep evidence of its VAT history and customs status. This documentation can be important when claiming relief on return.
Under the EU’s returned-goods rules, relief may be available if qualifying goods return within three years and in essentially the same state, subject to the applicable conditions and supporting evidence. An export declaration provides an official record of departure, but it does not automatically guarantee VAT relief or preserve Union status while the yacht is outside the EU. Our Customs team can review the yacht’s circumstances and prepare for both departure and re-entry.
Quick Guide: Which One Do You Need?
| Your situation | What to arrange |
|---|---|
| Eligible non-EU yacht refitting in Spain | TPA for qualifying refit works |
| Eligible non-EU yacht refitting, with goods or items to store ashore during the works | TPA + an appropriate customs storage procedure for the goods |
| Non-EU yacht sailing to the Caribbean, with eligible goods to leave behind | Bonded warehousing for those goods, subject to their customs status |
| Yacht with Union status sailing to the Caribbean or elsewhere outside the EU | Export documentation and a return plan, supported by proof of customs status and VAT history |
Plan Ahead With Evolution Yacht Agents
Whether you’re opening a TPA for this year’s refit, need secure bonded storage in Spain, or are preparing to cross the Atlantic with a yacht that has Union status, the key is sorting the paperwork before you need it. Our Customs and logistics teams can coordinate the refit procedure, storage and departure documentation around your yacht’s plans.
Get in touch with our team to plan your refit season, bonded storage or departure before you head out.
Related services
- TPA – VAT Exemption for Yacht Refits
- Customs Clearance Services
- Bonded Warehouse & ADT Storage in Palma and Barcelona
