I am working on getting a steel trawler built here, in Turkey. The issues raised that Mike addressed have been on my agenda to resolve for a while. My US documented vessel will be delivered to me in a tax free (export) zone of a local port. The "parts and pieces" will be "delivered" into this zone also. My second to last payment will be made in that zone. My "ownership" papers will be given to me in that zone My first fueling of any significance will be in that zone. My first cruise will be to a local Greek island that permits check ins. My second cruise, at least 1 day later will be back into Turkey. I can do this as I am NOT a Turkish Citizen, and while the Admiral is, she is also a US citizen. Because of this dual nationality, her name cannot appear on any of the trawler papers until the trawler is at least 6 months old and 6 months outside of Turkey. However, she will be the owner of the tender's motor ! Due to a quirk, if I am, then the motor will be taxed upon its return. If she is the owner, it cannot be taxed as tax has already been paid. (Even I show evidence of having paid the tax, it has to be taxed again.) Then that leaves one spot on the check-in document for a motorized vehicle whose engine is > 49.9 cc if the tender's motor is in her name. I, as the owner and not a Turkish citizen, can bring one of those vehicles tax free into Turkey as long as it leaves Turkey with me. (A scooter is what is on my mind.) So, to complement Mike's email, to really understand, get a maritime attorney to walk you thru the process if you get confused. (I probably would NOT trust a broker or a builder to walk me thru the process.) My research indicates that all of the above is the same (less tenders) for an EU purchase provided the first trip from the EU country of purchase is to an non-EU country. The time required to stay outside EU waters may also be different. \ As for the EU 18 month rule to avoid the VAT, have NOT looked into that yet. This is way more complicated, and my research so far indicates that there are differences between how some of the EU countries apply the rules... Be careful out there! Lee Date: Sun, 30 Mar 2008 11:35:58 -0700 From: Mike Maurice <mikem@yachtsdelivered.com> Subject: [PUP] Country Flag, Documentation & Registration, Buying out of Country [clipped] Buying a boat in a foreign country can be complicated and frustrating. There are a myriad of tax, duty, insurance and documentation issues to be dealt with. If you intend to cruise in the country where the boat is being bought, consider chartering it under a bare-bones charter, until you get it where you want to change its registration; this might include taking it all the way home. The original contract having a termination sale clause in it, where you then finalize buying it. As usual there is more to it than just this, but this information should help clarify the issues.