Buying or selling boats across Sweden’s border
If you are buying a boat in another country, you may have to pay customs duty, VAT and any other taxes. You may have to notify Swedish Customs if you are selling a boat.
The table below sets out the rules in different cases.
Buying a boat from another EU country | Buying a boat outside the EU or the EU’s fiscal territory | Selling a boat to another EU country | Selling a boat to a country outside the EU | |
|---|---|---|---|---|
Notifying Swedish Customs | No. | Yes. Present invoice and any certificate of origin. | No. | Yes. Notification of exportation. |
Paying charges | New boat – yes, Swedish VAT. Second-hand boat – no. | Yes. Customs duty and VAT calculated on the invoice value. If the country has a free-trade agreement with the EU, you do not pay customs duty. Present a certificate of origin. | No. | No. |
Is the country a Member State?
If you are uncertain whether the country that you are trading with is a Member State, you can visit the website of the European Union and consult a list of Member States or search for a specific country.
Notify Swedish Customs
You can give Swedish Customs notification of your boat at one of our customs clearance offices.
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