When importing a boat from a country outside the EU, you must declare it to Swedish Customs and pay customs duty and VAT. As a private individual, you pay all the charges to Swedish Customs.
If you can present a certificate of origin from the seller which shows that the boat originated in a country under a free trade agreement with Sweden, you may be exempt from paying customs duties. However, VAT must always be paid. VAT is 25 per cent. Fees are calculated based on the invoice value plus shipping and insurance.
When you register the boat with the Swedish Customs, you must present the invoice and the certificate of origin, if applicable.
If you are importing the boat from a country outside the EU or EES, you are also responsible for ensuring that the boat has a CE mark. Contact the Swedish Transport Agency for more information.