Customs clearance - there is no Customs Office in Scilly.
Non-EU yachts or yachts with non-EU crew should fly flag Q.
See UK Formalities for full details on procedures.
Harbor Master St. Mary's:
+44 (0)1720 422768
E-mail: hm@stmarys-harbour.co.uk
VHF Ch. 14
http://www.stmarys-harbour.co.uk/
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May 25th 2022 : I just called St Mary’s harbour : there are NO restrictions to visiting boats. Covid is over !