Ships, sailing boats, house trailers and other means of transport may be temporarily imported for the maximum period of 6 months, if these transport vehicle are: temporarily used by people, who have permanent residence or who are employed abroad; used for own purposes by a person, who has permanent residence or who is employed abroad; registered abroad to the name of a person, who has permanent residence or who is employed abroad.
The abovementioned people may also avoid specific import formalities concerning personal belongings, including their professional and sporting equipment, which they need during their stay in Croatia for their recreation and entertainment, business, expert meetings, health etc.
Private vessels registered outside the territory of Croatia and owned by a person outside Croatia, may be temporarily imported to the country and used for private purposes in Croatia including the territorial waters without customs duties or taxes needing to be paid. These rules apply to non-croatian residents. Imported vessels can’t be used for commercial purposes after they enter the country.
The boats concerned have to be placed under the temporary importation procedure with Customs (Port) Authority and the period of use in Croatia is limited. After the time expires the boat has to leave the country. The re-exportation of the vessels from the customs territory Croatia is the simple way of ending a temporary importation process. If the vessel does not leave the country before the time expires customs duty and taxes become due.
Usually, there are no customs formalities at import or exportat procedures. However, the owner may be required to use a route specified by customs and they may require him to make an oral or written customs declaration. Sometimes they may require the provision of some kind of security or guarantee to cover the payment of the customs duties and taxes that might be applied if the vessel does not leave Croatia.
As usual, an owner can use the boat for 6 months, whether continues or not, in any 12 months. If the boat is stored in a place approved as a customs warehouse, time may not be counted for the period of non-use. This means that 6 month period may be extended for the time during which the boat is not used. However, the maximum total period, during which the boat can stay in Croatia is 24 months, even where the arrangements where discharged by putting the yacht on the premises approved by and under the supervision of the customs authorities, and subsequently entered again for temporary import.
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