How Temporary Admission is Applied in Spain

Temporary Admission Renewal

Spanish Customs announced on April 2025 a new change in their interpretation of what is considered “leaving EU territory”. Previously some local customs offices required departure to a third country (such as Gibraltar, Algeria…) in order to:

• Close the export procedure
• Allow a return to a Spanish port to renew the 18-month temporary admission period.

Since this change, Customs Authorities agreed to apply the same criterion and accept, throughout Spain, exportation at 12 nautical miles for the subsequent renewal of the Temporary Admission.

Annex 71.01

It’s a document issued by the Spanish Customs with EU-wide validity allowing temporary importation for a period up to 18 months. Ensures full customs compliance and legal security as well as seamless movements across Europe.
VAT exemption, import duties and streamlined re-export procedures are some of the main advantages of this document.
To apply for Temporary Admission, we need the following documents:

• Current certificate of Registry of the vessel
• Identification of the owner of the vessel
• Authorization document for an appointed person
• Proof of exit of the EU
• Proof of arrival to a Spanish port

Once we have these documents, we can apply for your Temporary Admission issuance/renewal.

18-Month Temporary Admission Period

When your 18-month Temporary Admission is coming to an end you have 4 alternatives:

• Leave EU and return to a non-EU port before the end of this period.
• Renew your Annex 71.01 before the 18-month period ends.
• Pay VAT on the vessel’s current value – Assessment can be done by an official agent or using government-issued valuation tables.
• Use bonded storage to stop the 18-month clock – Only applicable to smaller vessels than can be physically stored in bonded facilities.

Main Advantages in Spain

You can depart to international waters (surpass 12 nautical miles offshore) to apply for your Temporary Admission renewal, which makes this more cost efficient since you don’t have to visit a non-EU country. This does not apply for Annex 71.01 issuance/renewal, but also for exportation declarations related to vessel sales between non-EU owners.

You can reach our Customs Team at customs@evolutionagents.com and they will be more than happy to assist you.