Esma Sultan

VAT according to the cruising area
Advanced provisioning allowance (APA): the charterer is charged extra, at cost, for the charter expenses: fuel for the yacht, RIB or other tenders; food, soft drinks, wines, beers, spirits for the charterer, other consumable stores, berthing dues and other harbour charges away from the yacht’s own berth, including pilotage fees and charges for water and electricity taken from the shore, laundry, telephone, fax or telex via radio or Inmarsat, as well as the hire costs of any special equipment placed on board at the request of the charterer. 25-40% APA is given to the yacht prior to the charter to allow the captain to buy fuel and provision the yacht as per the charterer’s demands. At the end of the charter, the captain presents full accounts of all expenditure. The charterer is either refunded any money not used or asked to pay any additional costs not covered by the APA.