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.

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.



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.

Country profiles (European Union)

Notify Swedish Customs

You can give Swedish Customs notification of your boat at one of our customs clearance offices.

Where to find our customs clearance offices.

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