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As of 2017, there is an option for yachts wishing the purchase VAT and duty-exempt fuel. They can operate under a transport service contract.
Under a transport contract, the owner operates the yacht for a commercial purposes and offers a service to passengers rather than putting the yacht at the disposal of the charterer for recreational purposes. The owner, as service provider/carrier, complies with the ‘commercial purposes’ requirement.
However, the contracts has limitations since it is intended for the transport of passengers rather than for charter.