FAQs
Tax Relief and Facilities(F-1) / Private Pleasure Boats


  • Private Pleasure Boats
  • 1.When the private pleasure boat has a length exceeding 7 meters, bears a flag of a non EU country and the person who brings it over in order to use it in our country, irrespective of being the ship-owner or not, has his/her normal residence in non EU country, he/she is provided by the competent Customs Authority with a Transit Log, valid for six months. The temporary importation of boats for six months may be continuous or interrupted per twelve-month period and, upon its expiry, the boat must be re-exported or moored for wintering, by returning the Transit Log to the competent Customs Authority.

    This period may be extended for six months per year each time, in order to cover the stay of the boat in our country or the continuation of its use for pleasure trips by the person who initially brought it over or by another authorised person, provided that he/she has his/her usual residence in a non EU country as well.

    The owner - user of the boat must always be aboard, a fact which is checked each time, during sailing out or into the harbour, by the Customs or Port Authorities.

    2. Similarly, this period is neither extended nor renewed in any case, even when the owner-user changes, before or after its expiry, particularly in case that the ship-owner is a legal entity (company).

    In case that the person bringing over the boat in our country, wishes for the boat to stay in the Greek territorial waters for a period exceeding one month, he/she must proceed to the customs clearance of the boat and pay the corresponding duties and taxes.

    After the customs clearance, and provided that the boat continues to bear a flag of a non EU country, in order to sale within the Greek territorial waters, it is provided with a Transit Log of indefinite duration.

    The Transit Log is issued for private pleasure boats bearing a flag of a non EU country, which have a total length exceeding 7 meters, having accommodation space or not, have the capability, because of their general construction, to be used exclusively for the performance of pleasure trips or cruises, provided that they are not classified as professional and are subject to the procedure of temporary importation or for private pleasure boats that are not subject to this system, because the owners-users have their normal residence in a member-state of the European Union or in our country, but wish to make pleasure trips in the Greek territorial waters, maintaining at the same time a flag and shipping register of a non EU country. 31

    3. For private pleasure boats of total length less than 7 meters, which are temporarily imported, a Carnet of Temporary Admission is issued which is valid for up to six (6) months, likewise as the other means of transport which come under the procedure of temporary importation (passenger cars for private use, motorcycles, etc.), and not with a Transit Log.

    When the person who brings over a private pleasure boat bearing a flag of a non EU country, irrespective of being the ship-owner or not, has his/her normal residence in another member-state of the European Union or in Greece, since the conditions of temporary importation are not met in his/her case, he/she is provided with a Transit Log, valid, at the maximum, for one month, in order to use and re-export the boat within this period. This period is not extended in any case, unless there are reasons of force majeure (e.g. severe weather, accident, illness of the skipper/master), provided that this fact is officially certified by a Public Authority (e.g. Port Service in case of severe weather and prohibition to sail out, Public Hospital in case of illness and hospitalisation of the skipper/master).

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