
MILGAUSS
ADMIRAL MILGAUSS is a recently refitted yacht (2023/2024) built by the renowned Admiral shipyard in Italy. Featuring a modernized aesthetic, low engine hours, and upgraded
THE EYB COUNTRY GUIDES · Greece
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
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.
Temporary-import eligible case
Section 2
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.
First-port arrival sequence
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Section 3
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.
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 guidanceWhere 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 guidanceAADE'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 2026AADE'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 2026AADE'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 2026Section 4
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.
Expiry and closing steps
Practical support
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.

Written by
Peter Mattey
Yacht Broker, European Yacht Brokers
BA (Law). Expert in marine law
The handover of a boat at the dock.
Your questions
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)
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)
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)
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)
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)
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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Check it yourself
Current private-boat customs guidance: temporary-import conditions, duration, arrival, VAT and permanent clearance.
Official digital Transit Log service and application availability.
FAQ dated 23 January 2026: cruising-fee scope, payment timing and Transit Log evidence.
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