THE EYB COUNTRY GUIDES · Greece

How to Import a Boat into Greece in 2027

Check temporary-import eligibility, arrival formalities, tax evidence and permanent-presence arrangements.

By Peter Mattey · 9 min read · Facts checked 2026-10-03

This importing a boat Greece guide separates temporary admission from permanent import before you arrange delivery. The correct customs route depends on the boat and its intended user, not just the flag or the place where you plan to berth. Official AADE guidance provides specific eligibility and document rules. The guide keeps those rules within their stated scope and labels practical planning steps as recommendations, without inventing a total import cost or universal exemption.

It covers arrival, the digital Transit Log, import VAT and the separate cruising-fee evidence, then the closing or permanent-clearance plan. Confirm current requirements with customs and a qualified adviser for the actual vessel, residence and transaction. Foreign registration, insurance, operator qualifications and safety arrangements need their own checks before navigation. For anything this guide does not cover, email us at info@europeanyachtbrokers.com for the latest information.

Key facts at a glance

AADE's stated temporary-import case covers private boats over 7 metres with the described third-country habitual-abode and flag or ownership conditions where attributable customs duties have not been paid. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance ·

AADE identifies the stated limited-log applicant as the third-country habitual-abode owner-user bringing the boat, or the master authorised for that purpose by the owner-user. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance ·

Where import VAT applies, AADE calls for the shipowner's import declaration to the competent customs authority and directs taxable value to Article 25 of VAT Code Law 5144/2024. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance ·

AADE states that temporarily imported private boats below 7 metres overall receive a Temporary Import Certificate rather than a Transit Log. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance ·

AADE states customs clearance does not automatically require a Greek flag and describes an unlimited Transit Log for a cleared boat retaining a third-country flag. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance ·

Section 1

Choose temporary admission or permanent import deliberately

Importing a boat to Greece requires a customs-status decision before a delivery plan. AADE's official private-boat guidance distinguishes a stated temporary-import regime from permanent presence in Greek territorial waters. Our recommendation is to tell customs the boat's flag, ownership, usual residence of its user, existing customs evidence and intended stay. Those details determine which official guidance is relevant. A foreign flag alone is not presented here as proof that temporary admission is available, and a boat's berth is not evidence that permanent import formalities have been completed.

The stated temporary-import guidance addresses private pleasure boats over seven metres, under a third-country flag and owned or held by persons with habitual abode in a third country, or EU-flagged boats owned by persons with habitual abode in a third country, where the attributable customs duties have not been paid. Our recommendation is to ask customs to confirm eligibility rather than apply that description to every visitor. The source defines habitual abode by at least one hundred and eighty-five days per twelve-month period due to personal and professional ties.

For the stated qualifying regime, AADE describes a limited-validity Transit Log for eighteen months without the corresponding duties and taxes for the granted period. It says an extension of a further six months may be requested without exceeding twenty-four months. Our recommendation is to identify the actual document's validity and conditions before scheduling storage or a later sale. These figures belong to the stated Greek guidance and eligibility conditions; they are not an assurance that any buyer can acquire a temporarily admitted boat and retain the same permission.

Broker tip: Our recommendation is to obtain customs confirmation of the boat's eligibility and intended use before booking delivery. Record the actual document's conditions and expiry rather than assuming a flag determines the answer. Our guide on whether you pay VAT on a boat in Greece covers a related point.

Port customs office at a harbour

Port customs office at a harbour.

Temporary-import eligible case

Temporary-import eligible case
AADE's stated temporary-import case covers private boats over 7 metres with the described third-country habitual-abode and flag or ownership conditions where attributable customs duties have not been paid. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Habitual-abode definition
AADE defines habitual abode as at least 185 days per 12-month period due to personal and professional ties for the stated guidance. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Limited Transit Log duration
For its qualifying temporary-import case, AADE states an 18-month limited-validity Transit Log with a requested extension of 6 months possible without exceeding 24 months. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance

Section 2

Follow the arrival and digital Transit Log sequence

AADE's guidance says the obliged person first declares the vessel's arrival to the port authority of the first Greek port of entry, then completes the digital limited-validity Transit Log information and submits the supporting documents to the issuing customs office. Our recommendation is to contact the relevant authorities before arrival and organise readable copies of the records they request. Port arrival and customs submission are related steps, not a single assumed permission. Ask which documents fit your circumstances rather than constructing a universal checklist from an application screen.

For the stated limited-validity Transit Log, AADE identifies the submitting person as the user bringing the boat, with habitual abode in a third country, or the master authorised for that purpose by the owner-user. Its digital service page describes the application for private pleasure vessels exceeding seven metres and gives the launch date as the fifth of August 2024. Our recommendation is to establish who is responsible for the submission and preserve the acknowledgement. Representation should be confirmed before relying on somebody's ability to upload files.

The customs guidance also says an arrival-departure declaration is required on the crew and passenger list at each intermediate port through the competent port authority. For a limited-validity Transit Log, it describes a check that the owner-user is aboard before departure. Our recommendation is to confirm how these requirements apply to the intended itinerary and actual people aboard. Do not present temporary-import documentation as unrestricted permission for any user to move the boat, and obtain specific confirmation before changing who uses it or how it is operated.

Broker tip: Our recommendation is to identify the submitting person, entry port and customs office before arrival. Keep arrival acknowledgement and Transit Log correspondence together, and confirm the conditions for later movements. A related question is answered in our guide on how to register a boat in Greece.

Passport and boat registration papers on a chart

Passport and boat registration papers on a chart.

First-port arrival sequence

First-port arrival sequence
AADE requires declaring arrival to the first Greek port authority before completing the stated digital limited-validity Transit Log submission to the issuing customs office. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Limited-log applicant
AADE identifies the stated limited-log applicant as the third-country habitual-abode owner-user bringing the boat, or the master authorised for that purpose by the owner-user. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Digital service launch
AADE's Transit Log service page describes the application for private pleasure vessels exceeding 7 metres and states availability from 5 August 2024 after 19:00. AADE service page states digital application availability from 5 August 2024 after 19:00.Source: AADE (Independent Authority for Public Revenue) – Official digital Transit Log service and appl
Intermediate-port declaration
AADE requires an arrival-departure declaration on the crew and passenger list at intermediate ports and describes checking the owner-user aboard before departure for a limited-validity Transit Log. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance

Buying or selling a boat in Greece and want a second opinion? Speak to one of our brokers.

Section 3

Budget for VAT and the separate cruising fee

AADE states that importing private boats from third countries is subject to VAT, while no VAT liability arises on entry where the boat is placed under the stated temporary-import regime. For an import where VAT is imposed, its guidance calls for an import declaration to the competent customs authority by the shipowner and directs taxable value to Article 25 of VAT Code Law 5144/2024. Our recommendation is to have the authority or adviser establish the applicable calculation before treating the purchase price as the entire import budget.

The recreational cruising fee (Τέλος Πλοίων Αναψυχής και Ημερόπλοιων, TEPAI) is a separate check. AADE's January 2026 FAQ covers qualifying private sailing or motorised pleasure boats with overall length over seven metres in Greek territorial waters regardless of flag. It also says proof of TEPAI payment is needed to issue a Transit Log. Our recommendation is to organise that evidence before submission and keep it separate from import VAT or customs clearance records. Paying one charge should not be described as establishing compliance with another requirement.

For an entering liable boat, the TEPAI FAQ says payment must be made before or at entry, and subsequently before the start of each month of stay. Our recommendation is to record the boat's actual entry plan and obtain the applicable payment instructions before departure from the previous location. This guide does not invent a customs-agent fee, delivery charge, storage tariff or total import cost. Obtain quotes for optional services and keep authority payments distinct from private-service invoices, so the budget shows which obligations have been assessed and which arrangements are still proposed. The customs guidance states boats over seven metres and below seven metres separately; a boat exactly at the threshold needs authority confirmation. No customs-agent fee, delivery charge, storage price, guaranteed processing time or individual VAT calculation verified. For these, email us at info@europeanyachtbrokers.com for the latest information.

Broker tip: Our recommendation is to ask separately about import VAT, Transit Log documentation and TEPAI payment. Build the budget from confirmed obligations and written service quotes rather than an assumed single import charge. See also our guide on whether you need a boat licence in Greece.

Model yacht beside a calculator for boat tax costs

Model yacht beside a calculator for boat tax costs.

Import VAT scope

  • Import VAT scope

    AADE states that third-country private-boat imports are subject to VAT, with no VAT liability on entry under the stated temporary-import regime. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

    Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
  • Import declaration and value

    Where import VAT applies, AADE calls for the shipowner's import declaration to the competent customs authority and directs taxable value to Article 25 of VAT Code Law 5144/2024. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.

    Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
  • TEPAI flag-neutral scope

    AADE's FAQ applies TEPAI to qualifying private sailing or motorised pleasure boats over 7 metres overall in Greek territorial waters regardless of flag. AADE FAQ version dated 23 January 2026.

    Source: AADE (Independent Authority for Public Revenue) – FAQ dated 23 January 2026
  • Transit Log payment evidence

    AADE's FAQ says proof of TEPAI payment is necessary to issue a Transit Log. AADE FAQ version dated 23 January 2026.

    Source: AADE (Independent Authority for Public Revenue) – FAQ dated 23 January 2026
  • Entry fee timing

    AADE's FAQ requires an entering liable boat to pay TEPAI before or at entry and before subsequent months of stay begin. AADE FAQ version dated 23 January 2026.

    Source: AADE (Independent Authority for Public Revenue) – FAQ dated 23 January 2026

Section 4

Plan expiry, permanent presence and changes of use

AADE says the vessel must be re-exported when the stated temporary-transit right expires. It also requires the holder to inform the customs authority of the last departure port and digitally settle the Transit Log. Our recommendation is to clarify the closing steps before the end of the permitted stay and preserve evidence of completion. Do not assume that sailing away without updating customs records necessarily closes the arrangement. A proposed sale, changed user or revised itinerary should be put to customs before relying on the original permission.

Where the boat is intended to remain permanently in Greek territorial waters, AADE states that customs clearance and corresponding duties and taxes are necessary under the applicable provisions. It also says clearance does not automatically require a Greek flag; the owner may retain a third-country flag and obtain an unlimited Transit Log under the stated arrangements. Our recommendation is to keep permanent clearance, flag registration and navigation documentation as separate matters. A decision to keep a foreign flag should not be presented as deciding the boat's VAT position or eliminating customs paperwork.

AADE's guidance distinguishes private pleasure boats with overall length below seven metres under temporary import: these receive a Temporary Import Certificate rather than a Transit Log. Our recommendation is to ask the authority about the vessel's precise measured length and applicable document, especially at a boundary not explicitly resolved by the page. This guide does not guess the treatment of a boat exactly at that threshold. Also obtain separate confirmation of insurance, operator qualification and safety requirements before navigation; customs status is not described here as a complete operational approval.

Broker tip: Our recommendation is to agree the expiry or permanent-clearance plan with customs before the itinerary changes. Keep proof of Transit Log settlement and ask about the precise length boundary instead of guessing. Readers often go on to our guide on what safety equipment a boat must carry in Greece.

Boat registration at a marina office

Boat registration at a marina office.

Expiry and closing steps

Expiry and closing steps
AADE requires re-export when the stated temporary-transit right expires, notification to the last-port customs authority and digital settlement of the Transit Log. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Permanent clearance required
AADE states that permanent presence in Greek territorial waters requires customs clearance and corresponding duties and taxes under the applicable provisions. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Foreign flag may remain
AADE states customs clearance does not automatically require a Greek flag and describes an unlimited Transit Log for a cleared boat retaining a third-country flag. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance
Smaller-boat document
AADE states that temporarily imported private boats below 7 metres overall receive a Temporary Import Certificate rather than a Transit Log. Current AADE guidance referencing VAT Code Law 5144/2024 and digital Transit Log Decision 1124/2024.Source: AADE (Independent Authority for Public Revenue) – Current private-boat customs guidance

Practical support

How European Yacht Brokers can help with importing a boat Greece

Peter Mattey is a yacht broker at European Yacht Brokers with a BA in Law. He is not a Greek lawyer: for Greek law and tax we refer you to a locally qualified adviser. What we can do is help you plan the transaction, put the right questions to the other side and spot gaps in the paperwork before you commit.

If you are buying or selling a boat in Greece, tell us about the boat and the area through the enquiry form on this page and a broker will reply. For anything this guide does not cover, email us at info@europeanyachtbrokers.com for the latest information.

  • Buying and selling guidance for boats in Greece
  • Legal background in international marine law
  • Local-law questions referred to a locally qualified lawyer
Peter Mattey, yacht broker at European Yacht Brokers

Written by

Peter Mattey

Yacht Broker, European Yacht Brokers

BA (Law). Expert in marine law

Yacht keys handed over on a marina dock

The handover of a boat at the dock.

Your questions

Frequently asked questions

Does a foreign flag guarantee temporary-import eligibility?

No, AADE's stated case also depends on habitual abode, ownership or holding conditions and unpaid attributable customs duties. The guidance is not presented here as applying to every foreign-flagged visitor or purchaser. Our recommendation is to give customs the actual boat and user details and obtain confirmation before relying on a temporary-import arrangement for your proposed stay. (AADE)

How long does the stated limited Transit Log last?

AADE describes eighteen months for the stated qualifying temporary-import case, with a further six months on request without exceeding twenty-four months. Those figures do not remove the eligibility and use conditions. Our recommendation is to record the actual document's expiry and ask customs how a proposed sale, different user or changed plan affects it before assuming the original permission continues unchanged. (AADE)

What happens at the first Greek port?

The stated guidance requires declaration of arrival to the first Greek port authority, followed by digital submission of the limited-validity Transit Log information and supporting documents to the issuing customs office. Our recommendation is to identify the responsible submitting person and obtain the applicable document instructions before arrival, keeping the port acknowledgement and customs correspondence together. (AADE)

Is TEPAI payment relevant to the Transit Log?

Yes, AADE's FAQ says proof of TEPAI payment is necessary for issue of a Transit Log. For an entering liable boat, payment is required before or at entry, with later months paid before they start. Our recommendation is to prepare the payment evidence separately from import VAT and customs-clearance papers rather than assume one obligation satisfies all the others. (AADE)

Does permanent clearance require changing to the Greek flag?

No, AADE states that customs clearance does not automatically require a Greek flag and describes an unlimited Transit Log for a cleared boat retaining a third-country flag. Permanent presence still requires the stated clearance and corresponding duties and taxes. Our recommendation is to confirm each customs and registration step for the vessel rather than treating the flag choice as the tax answer. (AADE)

What if my question is not answered in this guide?

This guide only includes facts checked against official sources. For anything it does not cover, email us at info@europeanyachtbrokers.com for the latest information, and ask a locally qualified adviser to confirm the position for your own boat.

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