From the 1st of July 2013 onwards, EU resident owners of vessels, which have been temporarily admitted to Croatia and do not have the customs status of Community goods anymore, have to file a customs declaration, pay customs duties and VAT in order to turn their vessels into EU goods.
Should the declaration be finalized on or after the 1st of June, 1.7% or 2.7% customs duty applies (if the origin of the vessel is not from the EU, CEFTA, EFTA countries or Turkey or the evidence of preferential origin should not be available) and a VAT of 25% will be due on the customs value of the vessel.
If, however, the declaration is finalized prior to or on the 31st of May 2013, only 5% VAT (plus if due customs duty) is due as long as the temporarily admitted vessel is being put into free circulation. In order to be put into free circulation, the vessel has to be entered into the Croatian registry and placed under the Croatian flag.
All the vessels for which the customs duty was paid in Croatia before Croatia joined the EU, shall acquire the status of EU goods by July 1st, 2013.