Registering offshore......

[Guest 141]

Aligned with  Not Cat1 certificate.......but not wanting to continue the derail.

If your boat was built in NZ; you are going on a several month cruise and returning, you are not exporting your boat, even if  you previously registered it under another countries flag. Surely?  So, they are intimating I sold it to myself while I was away? That's ridiculous. How do I prove I still own it? The exit whatever-it-is, doesn't prove I still own it. When i register in Poland do I state it resides in NZ and belongs to me?Or my Company? (which is full legit)

If your boat is in boat search, YNZ, with a sail #,  is it registered in NZ? I haven't paid any fees for 23yrs. I guess so, then I have to deregister before registering in Poland? Wot a cloister! No doubt it costs to deregister.

 

[CarpeDiem 587]

2 hours ago, Guest said:

Aligned with  Not Cat1 certificate.......but not wanting to continue the derail.

If your boat was built in NZ; you are going on a several month cruise and returning, you are not exporting your boat, even if  you previously registered it under another countries flag. Surely?  So, they are intimating I sold it to myself while I was away? That's ridiculous. How do I prove I still own it? The exit whatever-it-is, doesn't prove I still own it. When i register in Poland do I state it resides in NZ and belongs to me?Or my Company? (which is full legit)

If your boat is in boat search, YNZ, with a sail #,  is it registered in NZ? I haven't paid any fees for 23yrs. I guess so, then I have to deregister before registering in Poland? Wot a cloister! No doubt it costs to deregister.

 

YNZ is irrelevant, although could be used to show history along with other receipts such as marina fees, insurance etc for evidence of historic ownership at time of registration if for any reason you needed to prove "ownership" if it was ever challenged... 

Your registration papers are official they have your name against them as the owner if it's not you then it's the company or trust. 

The Tax paid status of the vessel is independent of the registration and is tied to the owner. 

When you leave NZ the vessel is fundamentally exported as goods. This doesn't mean you get a gst refund. That's a different matter that is a tax export.

I think eeryone gets that if you export 'anything' and get a gst refund at time of export or just skipped paying gst altogether that you can expect to pay taxes whenever that item is imported... Simple. But that's not what we're discussing. 

The confusion always comes in when someone imports a vessel that was already paid in NZ.  Maybe it was imported and fully paid for, cruised NZ and then sailed out (exported) and purchased overseas. 

Maybe it was built in NZ cruised a bit and then was sailed out. 

The only entity who gets a duty/gst import exemption is the owner (person/company/trust/club/charity/pick your legal entity) of it when it left NZ (assuming that entity remained the owner while it was overseas and it didn't change hands and do a merry go round). 

Here's an example from this forum:

Kick - Elliott 1050. Built in NZ - sailed extensively in NZ all GST paid in NZ.

Was then sailed to Australia.

A prospective owner went to Australia liked what they saw and purchased Kick. (my fav 1050 btw) When they returned with Kick, import taxes were payable here in NZ. 

 

 

[Psyche 975]

1 hour ago, CarpeDiem said:

Kick - Elliott 1050. Built in NZ - sailed extensively in NZ all GST paid in NZ.

Was then sailed to Australia.

A prospective owner went to Australia liked what they saw and purchased Kick. (my fav 1050 btw) When they returned with Kick, import taxes were payable here in NZ. 

Surely that is double dipping by the IRD? 

[Guest 141]

They are not averse to tax on tax

“A prospective owner went to Australia liked what they saw and purchased Kick. (my fav 1050 btw) When they returned with Kick, import taxes were payable here in NZ. “
 

So potentially the original owner could have turned it into a tax export (did?) and claimed back the gst on his “export” as he as he sold in Oz?

OK, I think I’m seeing light. Like no different to when you travel out with expensive gear, declare it and when you return you pay nothing as you have a record of leaving with it.

 

[CarpeDiem 587]

2 hours ago, Guest said:

They are not averse to tax on tax

“A prospective owner went to Australia liked what they saw and purchased Kick. (my fav 1050 btw) When they returned with Kick, import taxes were payable here in NZ. “
 

So potentially the original owner could have turned it into a tax export (did?) and claimed back the gst on his “export” as he as he sold in Oz?

OK, I think I’m seeing light. Like no different to when you travel out with expensive gear, declare it and when you return you pay nothing as you have a record of leaving with it.

 

No. You can't claim back Gst on used goods. 

For boats to be a tax free export the vessel has to be bonafide unused with the exception of sea trials.

Kick was a well raced boat after she launched. 

[Zozza 377]

Double dipping by IRD is an artform. For example - if you get made redundant with a payout - that payout is added to your annual salary WITHOUT staggered tax brackets - so for most people that means their payout gets taxed at a full 39%.
 

[waikiore 523]

This is a fairly recent development from customs -as I know of many who have purchased kiwi built (wooden) boats offshore and returned them to NZ in the past without paying import duty/gst  . No I will not be naming them .

[Black Panther 1,849]

If you want to sail offshore and do not currently own a boat,  my advice would be to fly somewhere else and buy a boat. Whether you sail back to nz and pay  or sell it back into another country is your call.

[CarpeDiem 587]

1 hour ago, waikiore said:

This is a fairly recent development from customs -as I know of many who have purchased kiwi built (wooden) boats offshore and returned them to NZ in the past without paying import duty/gst  . No I will not be naming them .

It's always been the legislation since GST was introduced. Customs just weren't very good at it... Now with portable computers they are on to it.

My first experience with this double tax was 2003. 

[Guest 141]

So the crux of it is you'd need to prove the boat was originally exported from New Zealand and not sold as a GST-free export when you leave to cruise. The issue of it being registered offshore historically was overlooked but may not be in the future.

From 2019 thread -Rats

Thank you for your enquiry.

To meet the terms of returning NZ goods and import the boat free of Customs duty and GST, the boat will need to be readily identifiable (i.e. marked or numbered), the exporter and importer must be the same person, the goods must be in substantially the same condition and export entry details must be provided as evidence of the export (to confirm boat was not a GST free sale for export).

 

 

[CarpeDiem 587]

Where it's registered is irrelevant.  They don't care about that for tax purposes.

Only the owner, and the tax paid status matter.  There's various ways to prove tax paid depending on how you acquired the boat.

That said you probably don't want to be changing your country of registration while out of NZ - that could cause a cluster-f and result in boat arrest on arrival.

[lebleaux 16]

On 6/08/2025 at 5:49 PM, Guest said:

Aligned with  Not Cat1 certificate.......but not wanting to continue the derail.

If your boat was built in NZ; you are going on a several month cruise and returning, you are not exporting your boat, even if  you previously registered it under another countries flag. Surely?  So, they are intimating I sold it to myself while I was away? That's ridiculous. How do I prove I still own it? The exit whatever-it-is, doesn't prove I still own it. When i register in Poland do I state it resides in NZ and belongs to me?Or my Company? (which is full legit)

If your boat is in boat search, YNZ, with a sail #,  is it registered in NZ? I haven't paid any fees for 23yrs. I guess so, then I have to deregister before registering in Poland? Wot a cloister! No doubt it costs to deregister.

 

YNZ have a process, there is no cost. Just contact them and ask them to remove the boat, they will provide you with written confirmation. It is a process that does not carry much weight but some countries appear to require it.