Sailing to or from the UK? HMRC and Border Force rules explained

Planning a UK sailing trip? Follow HMRC & Border Force rules on customs, immigration, and reporting for pleasure craft arrivals & departures.

⚠️ This guide is for general information only. Before you set sail, always check GOV.UK for the latest HMRC and Border Force rules on pleasure craft

Reporting Your Voyage

You must submit a pleasure craft report before your journey

  • Online Submission: Submit your report online within 24 hours and up to 2 hours before departure or arrival. This is the quickest and most efficient method.

  • Alternative Methods: If you prefer, you can submit your report by email or print and post.

The report should include:

  • Vessel details (e.g., registration number, hull identification number)

  • Skipper’s details

  • Passport or travel document details for all individuals on board

  • Date and estimated departure and arrival times

For more information on submitting a pleasure craft report, visit GOV.UK

Arriving in the UK

  • Fly the Yellow 'Q' Flag: Upon entering UK waters, display the yellow 'Q' flag to indicate that you need to report to customs.

  • Report to HMRC: Notify HMRC if your pleasure craft is arriving in Great Britain (England, Scotland, and Wales) from anywhere outside Great Britain, including the Channel Islands but excluding Northern Ireland.

  • Immigration Requirements: Anyone on board who is not a British or Irish citizen must obtain a Border Force officer’s permission to enter the UK from a place other than Ireland, the Isle of Man, or the Channel Islands.

For detailed guidance on arriving in the UK, refer to the GOV.UK page on sailing a pleasure craft that is arriving in the UK

Departing from the UK

  • Report to HMRC: Notify HMRC if your pleasure craft is leaving Great Britain to go anywhere other than Northern Ireland.

  • Submit a Pleasure Craft Report: Complete and submit the pleasure craft report before your journey, providing details about your vessel, voyage, individuals on board, and goods documentation.

  • Duty-Free Stores: You can load duty-free stores as long as you are going on an entitled journey. While the goods are duty-free, if they’re used on a private voyage, they’ll still be liable for VAT.

For more information on departing from the UK, visit the GOV.UK page on sailing a pleasure craft that is departing from the UK

Temporary importation for private use

If you're a non-UK resident planning to temporarily import your vessel for private use:

  • Eligibility: The vessel must be registered outside the UK in the name of a person established outside the UK or belong to someone whose normal place of residence is outside the UK if the vessel is not registered.

  • Relief from Duty and VAT: You may be eligible for relief under Temporary Admission, allowing private use for up to 24 months in Great Britain or 18 months in Northern Ireland.

  • Customs Supervision: While the vessel remains in the UK, it will be subject to customs supervision, and visits or checks may be carried out by customs officials to ensure compliance.

For detailed guidance on temporary importation, refer to the GOV.UK page on sailing a pleasure craft into the UK temporarily for private use.

Contact Information


⚓ For comprehensive information, refer to the GOV.UK collection on customs rules for sailing your pleasure craft to, from, and within UK waters.

This article was first published on 05 May 2009.