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
Yes. Present invoice and any certificate of origin.
Yes. Notification of exportation.
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.
Notify Swedish Customs
You can give Swedish Customs notification of your boat at one of our customs clearance offices.
Last updated: 2020-09-03
What is updated: Quality assured