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A resident in Venezuela inquires whether a vessel imported into Bonaire holds EU status and how its temporary importation works. The DGT rules that Bonaire is not part of the Union territory and that the 18-month temporary importation period cannot be suspended through the use of seals.
Cuestión planteada Consideración de Bonaire como territorio de la Comunidad a efectos del Impuesto sobre el Valor Añadido.
Bonaire no forma parte del territorio aduanero de la Unión, por lo que la embarcación no tiene condición de mercancía comunitaria. Si la embarcación entra por sus propios medios, la declaración se entiende realizada al cruzar la frontera; si va en un buque mayor, debe realizar una declaración de mercancía. El plazo de 18 meses para el régimen de importación temporal de medios de transporte de uso privado es máximo y no puede computarse por periodos efectivos de uso mediante precintos.
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