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.
Buying a boat from another EU country
Notifying Swedish Customs
No.
Paying charges
New boat: yes, Swedish VAT.
Second-hand boat: no.
Selling a boat to another EU country
Notifying Swedish Customs
No.
Paying charges
No.
Buying a boat outside the EU or the EU’s fiscal territory
Notifying Swedish Customs
Yes. Present invoice and any certificate of origin.
Paying charges
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.
Selling a boat to a country outside the EU
Notifying Swedish Customs
Yes. Notification of exportation.
Paying charges
No.
Is the country part of the EU?
If you are unsure whether the country you are trading with is an EU Member State or not, you can see a list of all EU Member States or search for a specific country on the website of the EU.
Notify Swedish Customs
You can give Swedish Customs notification of your boat at one of our customs clearance offices.