Cita:
Originalmente publicado por usutek
In case the boat to be purchased at the above-mentioned time was located in a non-EU terriotory, for instance the United Kingdom, in order to import the vessel into Europe, it is necessary to pay VAT.
In case on Decemeber 1, 2020 at 11 pm UTC the boat was located in the territory of one of the 27 EU Member States, it shall be considered free to move (having the European status) and will be allowed to move freely for all the time it remains within the EU 27, as long as it can be proved that the vessel was stationed within the EU 27.
It is essential to get and keep all the documents which demonstrate that the boat was stationed in the territory of the EU at the moment in which the transition period ended.
Enviado desde mi BV4900Pro mediante Tapatalk
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El parrafo en rojo refleja lo que yo te comentaba (pero hay un error creo, no es dia 1/12/2020 sino 31/12/2020)
El otro parrafo al que haces referencia "In view of this, vessels flying the UK flag (i.e. the flag of the United Kingdom, not including protectorates) in the European territory will be required to observe the 18-month temporary admission, which allows them to remain for the limited period of 18 months in a country of the European Union, without paying and/or guaranteeing customs duties." se refiere a embarcaciones UK que no cumplan la anterior condición.
Pero habrá que ver que documento de prueba te piden las autoridades aduaneras italianas.
Saludos