FR-GUIDE-L4.2

Charter law: NUC, Divisions 241/242, foreign flags and VAT

FR-GUIDE-M4 · Flags and charter · FR-GUIDE-M4-A The RIF and French registers, commercial yacht categories, foreign-flag charter in French waters and VAT.

Paying guests change a yacht's legal status. Get the **category**, the **crew** and the **flag regime** right before the first charter.

Charter in French waters

Governing: Divisions 241 and 242 of the règlement annexé à l'arrêté du 23 novembre 1987 (Division 241 as rewritten by the arrêté of 21 May 2026); Code des transports L5561-1 et seq.; CGI art. 262 II 2°. Builds on: L1.2, L4.1.

Two categories of French commercial yacht

NUC Division 242 yacht
Size Hull length ≤ 24 m Hull length > 24 m, < 3000 GT
Rules Division 241 (with Division 240 equipment) Division 242, private and commercial use
Approval A centre de sécurité des navires approves it and issues a permis de navigation Surveyed by the flag, the RIF guichet for RIF yachts
Passengers 12 under motor or on international voyages; 30 under sail; 120 on historic sailing ships designed before 1965 12 under motor

The arrêté of 21 May 2026 made Division 241 self-standing and introduced NUC marking. The passenger figures above are from mer.gouv.fr and have not been re-checked against the new Division 241 table; treat them as the working figures pending confirmation.

WARNING — status before guests Carrying paying passengers on a vessel that is not a NUC, or without a brevet de commandement, is illegal command and may be requalified as undeclared work (mer.gouv.fr). Customs also expect a boat carrying paying passengers with crew to have a "commerce" francisation.

Who crews it

A French-flag charter yacht is crewed by professional seafarers with the titles in module 2: BACPN/BACPNV for small boats up to 12 passengers, the C200 yacht or C200 voile, and upwards. Manning comes from the fiche d'effectif (L4.1).

Bareboat hire (location) is a different animal: the renter drives on their own permis, and the rental firm has inspection and declaration duties. See Renting a Boat or Jet Ski in France. Hiring a boat bareboat and adding a separately engaged "skipper" is not addressed in the primary sources read for this course; do not rely on it without advice.

Foreign-flag yachts chartering in France

  • Host-State regime. If the yacht provides its service mainly in French waters, or is under 650 GT doing cabotage or cruises, French labour, manning, pay and social rules apply. The master and deputy must be EU/EEA/Swiss or agreement nationals. The operator files a prior declaration in French at least 72 hours ahead through Démarche numérique.
  • Cabotage. EU-flag vessels rely on the freedom to provide cabotage services (Regulation 3577/92). An older customs guide states that third-country flags need a transport authorisation for voyages between French ports.
  • Temporary admission. The same guide says a third-country commercial yacht under customs temporary admission may run only voyages that start or end outside the EU. It predates the Union Customs Code, so check the current position with a customs agent.

VAT, briefly

A commercial yacht can claim VAT exemptions on its purchase, chartering, repairs, fuel and supplies (CGI art. 262 II 2°) only if all of these hold:

  • at least 15 m length overall;
  • registered as a commercial vessel;
  • a permanent crew;
  • used exclusively for commercial activity;
  • at least 70 % of its navigation in the previous calendar year outside French territorial waters.

A charter contract counts as a single voyage if no passenger joins or leaves for good at an intermediate call. The exemption applies only if time at sea is the main activity compared with time alongside.

CAUTION — the logbook is the VAT file The 70 % test is proven from navigation records. A yacht that spends a summer running day charters inside the 12 nm limit can lose the exemption for the following year, and the operator may have to repay VAT claimed on the provisional attestation.

Summary

NUC up to 24 m under Division 241; Division 242 above 24 m and under 3000 GT; 12 guests under motor. Foreign flags working mainly in France meet the host-State regime and the 72 h declaration. VAT relief depends on commercial status and the 70 % navigation test.

Practice questions

5 questions

recall · core

Which Division applies to commercial pleasure vessels with hull length of 24 m or less? (a) Division 245 (b) Division 242 (c) Division 241 (d) Division 240

recall · core

What is the passenger limit for a motor yacht over 24 m under Division 242? (a) 36 (b) 30 (c) 12 (d) 6

recall · core

Who approves a NUC and issues its permis de navigation? (a) The yacht's broker (b) A centre de sécurité des navires (c) The Préfet maritime (d) The DDTM

recall · core

What minimum share of navigation must be outside French territorial waters for the VAT exemption? (a) 60 % (b) 70 % (c) 90 % (d) 50 %

scenario · core

A 35 m Cayman-flag charter yacht plans a July–August programme of week charters starting and ending in Saint-Tropez. What should the captain raise with the management company first? (a) Host-State regime scope, the 72 h declaration, and customs/cabotage status for a third-country flag (b) Nothing: a Red Ensign yacht is outside French rules (c) Only the Division 241 passenger cap (d) Registration on the RIF before sailing

Independent study. xplor is not affiliated with the French maritime administration (DGAMPA), the ENSM, the RIF guichet unique or any préfecture maritime, is not an approved bateau-école or training centre, and awards no title, permit, certificate or endorsement. Nothing in this guide counts towards any French title, module or assessment; titles, visas and dispensations are granted only by the French administration, and training is delivered only by approved providers. AI-drafted content pending subject-matter-expert review.