The New Maritime Code from the Customs Law's Point of View

Cars, ships, floating crafts, house trailers and other means of transport may be temporarily imported in the Republic of Croatia for the maximum period of six months, with or without breaks, within the 12 months' period. Ships and other floating crafts registered outside the customs territory of Croatia and owned by a person outside Croatia, which are intended for re-export, may be temporarily brought into Croatia, or more strictly in the "customs territory of the Republic of Croatia", (which includes internal waters and territorial sea), without customs duties or taxes to be paid. But this can only be used by persons who are not Croatian residents - in official terms - by people who are 'established outside that Croatian territory'. According to the new Maritime Code and Ordinance on the requirements for the arrival and stay of foreign yachts and boats designed for sport and pleasure in internal waters and territorial sea of the Republic of Croatia, foreign floating crafts can be entered in Croatian register without normal imported customs procedure. The aim of this paper is to demonstrate the possibility of the legal entry of illegally imported floating crafts and show activities focused on its control.