← Lessons 27-Permits and Methods of Operating

10. CABOTAGE

  • Cabotage occurs when a vehicle performs a collection-and-delivery haulage job in a country other than the country where the vehicle is registered.
  • Source example: a UK haulier collecting in Amsterdam and delivering in Rotterdam.
  • Under the UK–EU agreement, limited cabotage/third-country movement is permitted.
  • The source states: up to two additional movements following a loaded journey from the UK.
  • Of these movements, one may be a cabotage movement or a third-country movement within a 7-day period.
  • Operators wishing to make more than two third-country movements need an ECMT permit, according to the source.
  • Northern Ireland-based operators may undertake two cabotage journeys after a loaded journey from Northern Ireland, provided both are completed within 7 days.
  • Cabotage is an internal journey in the host country, so the operator must comply with that country's domestic transport requirements.
  • Pay particular attention to rates and conditions of carriage, weights and dimensions, special goods requirements, drivers' hours and VAT.
  • VAT on cabotage services is charged at the rate applicable in the country where the operation takes place; the source states operators generally need VAT registration in each country where cabotage is performed.