Polish Flag new Developments: An opportunity to consider San Marino Registration
19 October 2026
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Polish-registered yacht owners may have a new reason to review their registration options. Proposed changes to Poland’s registration framework, together with a dedicated San Marino transfer campaign running from 15 October to 31 December 2026, create an opportunity to assess whether a change of flag makes sense for their particular circumstances.
Recent proposed changes to the Polish flag registration framework for foreign-owned vessels are prompting yacht owners and brokers to review their existing registration arrangements and consider alternative flag options.
The proposed changes include a five-year renewal requirement, new registration and renewal fees, mandatory preliminary inspections at the owner’s expense, increased fees for ownership changes and amendments to registered particulars, and the possibility of suspension and subsequent deregistration in cases of non-compliance.
Although the proposed legislation remains subject to further developments, affected owners may wish to assess their options in advance and determine whether an alternative flag would better suit their needs.
San Marino: An alternative for owners considering a change of flag
In light of these developments, the San Marino flag is worth considering for owners of Polish-registered yachts looking to transfer their registration.
The San Marino Shipping Registry has introduced a dedicated promotional campaign for yachts transferring from the Polish flag, running from 15 October to 31 December 2026, subject to the applicable eligibility requirements and terms.
Before proceeding with a change of flag, however, it is important to review the yacht’s ownership structure, existing registration, intended use and operational profile, as well as its EU customs and VAT position.
EU customs status: an important factor and consideration
A key question for owners of EU-based yachts considering registration under a non-EU flag is whether the change of registration affects the yacht’s existing EU customs status.
According to the information provided by the San Marino Registration Team and its accompanying customs analysis, registration in a non-EU country such as San Marino does not, in itself, result in the loss of a yacht’s EU customs status where the yacht qualifies as a Union Good. The EU customs legislation cited in the document does not provide for an automatic loss of this status solely as a consequence of non-EU registration.
As a general rule, the yacht’s customs status remains unchanged provided that it is not exported outside the EU customs territory. Where export takes place, the Returned Goods provisions may apply if the yacht is re-imported within three years of its last export, subject to the applicable conditions.
The appropriate customs regime will depend on the yacht’s individual circumstances. The relevant framework distinguishes between full importation, or release for free circulation, and temporary admission. The latter is subject to specific conditions concerning the yacht’s registration, ownership, operation and principal place of basing.
Accordingly, the customs position should be assessed on a case-by-case basis before any transfer or related movement of the yacht takes place.
Preliminary assessment by AGPLAW Shipping Department as San Marino Registration Specialist
For owners considering a transfer from the Polish flag to San Marino, an initial assessment can help clarify the applicable registration requirements, identify any outstanding documentation and address potential issues before an application is submitted.
Through its Shipping Department, AGPLAW can assist owners with the preliminary review of registration documentation and coordinate the registration process with the relevant flag administration.
The San Marino promotional campaign provides a timely opportunity for eligible Polish-flagged yacht owners to explore this option and assess whether a transfer is appropriate for their particular circumstances.
For further information or a preliminary assessment, please contact our Shipping & Maritime team at shipping@agplaw.com.
Disclaimer: This article provides general information and is not legal advice on a specific matter.
