Import of Vessels
For all goods entering the territory of the EU, including vessels, the customs status of the goods in question has to be proven: goods are either Union goods (local goods) or non-Union goods (foreign goods)The goods that have the status of Union goods can be used on the customs territory of the Union without customs formalities and time limits, unlike the goods that are non-Union goods (foreign goods), which is subject to customs formalities and all prescribed import charges.
It shall be noted that the goods that have the status of Union goods lose their status by leaving the customs area of the Union. However, a vessel that left the customs territory of the Union and then re-entered the territory retains its status of Union goods if one submits any of the documents listed in the Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code including its amendments (hereinafter: IRUCC).
Ownership and the flag which a vessel flies are not proof that the vessel has the status of Union goods. EU residents shall, therefore, always have a document proving that the vessel has the status of Union goods, i.e. any of the documents listed in the IRUCC:
- T2L or T2LF (Article 205 of the IRUCC) issued and certified by the customs office of the EU Member State competent for the area where the vessel is located at the time of issuing the document;
- Invoice or transport document (Article 206 of the IRUCC); or
- Customs goods manifest.
Procedure for Releasing a Vessel for Free CirculationIf you wish to release a vessel for free circulation in Croatia, you have to submit a customs declaration for release for free circulation to the competent customs office, which shall then charge import duties and value added tax (VAT).
When charging import duties and VAT, the following may apply:
- Favourable tariff treatment (reduced) or zero rate of duty – by submitting a document proving preferential origin of goods (EUR 1 or invoice/supplier’s declaration);
- Exemption from value added tax – if provisions on exemption with regard to international transport as set out in Article 47 of the VAT Act apply.