Purchase and sale

Import of Vessels

For all goods entering the territory of the Union, including for vessels, the customs status of the goods concerned must be demonstrated: as Union goods (domestic goods) or non-Union goods (foreign goods)

In addition, goods having the status of Union goods may be used in the customs territory of the Union without the completion of customs formalities and time limits, unlike non-Union goods (foreign goods), which are subject to the completion of customs formalities and the collection of any import duty imposed.

It is important to note that goods having the customs status of Union goods lose that status by leaving the customs territory of the Union. However, a vessel which has left and re-entered the customs territory of the Union shall be deemed to continue to have the customs status of Union goods if any of the documents listed in Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code and any amendments thereto are presented (hereinafter: A SNAP).

  The ownership and flag flown by the vessel shall not constitute proof that the vessel concerned has the status of Union goods. Therefore, EU residents should always carry on board a document proving that the vessel has the status of Union goods, or any of the documents listed in the SHOT:
  • a document T2L or T2LF (Article 205 OF THE DISCIPLINARY) issued and authenticated by the customs office of a Member State of the Union competent for the place where the vessel is located at the time of issue of the document,
  • invoice or transport document (Article 206 SHOOT); or
  • customs goods manifest
Procedure for releasing the vessel for free circulation
If you wish to release a vessel for free circulation in Croatia, you are required to lodge a customs declaration for release for free circulation with the competent customs office, which will then collect import duty and value added tax (VAT).

  In the case of collection of customs duties and VAT, it is possible to apply:
  • preferential (reduced) or zero rate of duty - by lodging a document proving the preferential origin of the goods (EUR 1 or invoice declaration/supplier's declaration);
  • exemption from value added tax - if the provisions on exemption in respect of international transport set out in Article 47 can be applied Of the VAT Act.

Supplier's declaration