Croatia Now Applying Temporary Importation Rules

Published 13 years ago, updated 6 years ago

In advance of Croatia planned to join the European Union in 2013, it is now bringing in rules to harmonize the Temporary Importation (TI) of boats in line with those in the EU.

This means that the rules now being applied to foreign yachts spending any amount of time in Croatia are the same as those applying to non-EU yachts when visiting the EU.

This allows the yacht to only spend up to 18 months in the country under the TI rule before they are subject to import tax (usually VAT). This 18 month period may be extended to a maximum of 24 months if the yacht is recorded by the Customs Authorities as being out of commission for a period of time. A marina may be able to arrange this.

One thing the copy of the letter sent to the marina in Split (see here for the full text) does confirm, is that there is no minimum period that a yacht has to be out of the country before the TI clock can be re-started. Just that it must be outside Croatian territorial waters. As Croatian is not yet in the EU, a quick trip across to Italy would suffice. As I mentioned before, it is advisable to get proof that you have actually left Croatia as well as being necessary to properly clear out and back into the country.

The letter also records the fact that the marina is responsible for reporting all such movements of foreign yachts to the Customs Authorities and also its responsibilities for securing yachts if it is planned to be out of commission in order to extend the TI period.

Our thanks to Thomas Bossard of SY Sarabella for passing on a copy of the letter sent to his marina in Split.

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