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I believe boats that were non-VAT paid in Croatia before joining was still non-VAT after, but those who was VAT paid would have to be imported with tax and VAT calculation & payment if imported to the EU. After joining there is no such thing as 'import' between member countries. Hence no VAT as VAT is to be paid once only, ie. in the originating country.
Regarding CE this is the formal answer as of today:
For convenience the Articles referred to are
Boats need to have an individual certificate stating the actual vessel is CE compliant. A boat is not automatically CE certified just because a (seemingly) identical boat carries at certificate. You'll notice that eg. US manufacturers offer same models with or without CE.
Regarding CE this is the formal answer as of today:
Please note that in line with the practise from previous enlargements, the Recreational Craft Directive 94/25/EC cannot apply retroactively on the existing fleet in Croatia. Moreover, according to the opinion of the Commission's Legal Service, the products that were already placed on the new Member State's market before the date of accession could continue to be sold on the whole EU market even though they were not in conformity with the RCD requirements. Free movement of these products will be a subject to application of Articles 34 to 36 of Treaty on functioning of European Union (TFEU).
Kind regards,
JAN MAYERHÖFER
Policy Officer for Recreational Craft Directive 94/25/EC
For convenience the Articles referred to are
Article 34
Quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between Member States.
Article 35
Quantitative restrictions on exports, and all measures having equivalent effect, shall be prohibited between Member States.
Article 36
The provisions of Articles 34 and 35 shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures possessing artistic, historic or archaeological value; or the protection of industrial and commercial property. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between Member States.
Boats need to have an individual certificate stating the actual vessel is CE compliant. A boat is not automatically CE certified just because a (seemingly) identical boat carries at certificate. You'll notice that eg. US manufacturers offer same models with or without CE.
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