EU accession: Croatia eases customs rules

Many yacht owners assumed that by 31 March, when the transitional period granted by the EU for accession expires, their boat would have to have been brought into EU trade by means of a customs declaration. However, the Croatian authorities have now confirmed at the Mediterranean Skippers' Meeting at the Free trade fair in Munich that the end of the last temporary import is decisive instead. This was confirmed by the cruiser department of the DSV, which asked the Croatian representatives to clarify the situation.

This regulation was in place for years and meant that owners could only leave their yacht in Croatia for 18 months at a time, after which the yacht had to leave the country and be re-imported. This would have extended the period by a further 18 months. As marinas and customs often simply ignored this procedure, there was no paper in many harbours clearly indicating the expiry of the deadline to the owner.

Accordingly, the administration is now taking a rather generous approach to the transition phase. Anyone who has a document indicating that the deadline has expired can use this date as the deadline for a declaration, which could be a maximum of just under 18 months. However, a large number of people will not have an exact deadline and should therefore contact their local customs office as soon as possible and start the declaration process or at least enquire about the deadline for their own ship. Although the authorities have indicated that it is unlikely that owners who do this after 31 March will be refused the declaration, this can be interpreted differently depending on the customs office. It is important to note that this customs procedure also applies to yachts that are more than eight years old. Although they are exempt from VAT, they must pay the customs duty (if the ship is no longer than twelve metres, see below).

Owners of ships over twelve metres in length do not have to pay customs duty for the customs declaration, which is then ultimately used to legally bring the ship into the EU goods market; for boats up to twelve metres, it is 1.7 percent of the current value of the yacht. However, if the owner can provide proof of previous customs clearance, this duty is also waived. According to the cruiser department, declaration by an agent on site is not mandatory by law, but a number of customs offices require this. Owners are best advised to enquire at the marina and customs office where they are moored. The following documents are required:

1. Power of attorney for the agent
2. Current boat licence/flag certificate
3. Proof of initial registration (DSV or ADAC - depending on who issued the boat licence)
4. Copy of the owner's identity card
5. Mooring contract with a Croatian marina
6. Current vignette or receipt for the new tax
7. Inventory list of the boat
8. Photos of the serial number of the ship and the engine