The procedure regarding the vessels entering the Republic of Croatia
From the accession day of the Republic of Croatia to the European Union (01 July 2013), the territory of the Republic of Croatia became a part of the single customs territory of the European Union, allowing free movement of goods.
However, the vessels entering the territorial waters of the Republic of Croatia from international waters should be subject to border control and the goods on the vessel, which were purchased outside the EU and exceed the amounts and value as defined to be exempt from customs duties, should be declared to customs.
Vessels brought by EU residents into the Republic of Croatia from other Member States by land are not subject to customs control.
Despite the aforementioned, customs service is entitled to perform random and occasional controls of vessels to establish the vessel's status or the status of goods transported.
In case of reasonable doubt that a vessel does not have the Community status, and that the vessel owner, or user is not entitled to temporary importation procedure, the vessel owner will be required to prove the status of his/her vessel. The vessel status can be proved by presenting the T2L document, a certificate issued by the tax authority, an invoice stating the amount of VAT charged, or other documents proving that VAT has been paid in one of the EU Member States.