Posebni porez (trošarina) na plovila, sukladno Zakonu o posebnim porezima na osobne automobile, ostala motorna vozila, plovila i zrakoplove (NN, br. 139/97., 105/99., 55/00., 127/00., 107/01. i 95/04.), do 8. kolovoza 2009. plaćao se u fiksnom iznosu ovisno o duljini plovila, kada je stupio na snagu Zakon o izmjenama Zakona o posebnim porezima na osobne automobile, ostala motorna vozila, plovila i zrakoplove (NN, br. 94/09.). Tako su kriteriji za oporezivanje plovila bili izjednačeni s oporezivanjem osobnih automobila i motocikla, pa se porezna osnovica za sve naznačene proizvode od tada utvrđivala prema njihovoj vrijednosti. To znači da se posebni porez na osobne automobile i motocikle te na plovila i zrakoplove plaćao u fiksnom iznosu utvrđenome prema pripadnosti predmeta oporezivanja pojedinome od cjenovnih razreda (osnovica), koji su Zakonom prošireni dodavanjem povećanih vrijednosti i propisanog postotka na iznos vrijednosti (cijene) predmeta oporezivanja koji prelazi donju granicu određenoga cjenovnog razreda.
Važnost novina u Zakonu o izmjenama Zakona o posebnim porezima na osobne automobile, ostala motorna vozila, plovila i zrakoplove (NN, br. 21/10.), koji je stupio na snagu 15. veljače 2010., sastoje se u tome da se visina posebnoga poreza na osobne automobile i motocikle nije promijenila, ali je uvedena nova visina posebnog poreza na plovila i zrakoplove. Sukladno tim izmjenama posebni porez na plovila plaća se i dalje prema vrijednosti plovila, ali su uvedeni novi cjenovni razredi s drugačijom visinom posebnog poreza u odnosu prema osobnim automobilima i motociklima, čime se želi postići veći stupanj oporezivanja ekonomski snažnijih obveznika. To znači da bi kupci skup(lj)ih plovila i u relativnom i u apsolutnom iznosu, snosili veći porezni teret.Specific tax (excise) on vessels consistent with the specific tax law on passenger cars, other motor vehicles, crafts and aircraft (NN no. 139/97,...) used to be paid in the fixed amount depending on the length of the craft until 8th August 2009. Then the law, about some changes of the law on passenger cars, other motor vehicles, crafts and aircrafts came into force (NN no. 94/09). So, since then the criteria of taxation the crafts were equalized with taxation the passenger cars and motorcycles and the tax base for the all mentioned products was defined considering their values. That means that specific tax on passenger cars and motor cycles, crafts and aircrafts was paid in the fixed amount defined in accordance with belonging the items (to be taxed) to one particular price sections (base): There are extended by the staled law by adding the increased values and regulated percentage to the amount of value (price) of the item to be taxed which exceeds the lower limit of definite price section. The importance of innovations in the law on supplementary law about specific taxes on passenger cars and other motor vehicle, crafts and aircrafts which came into force on 15th February 2010. consists of not changing the rate of specific tax on passenger cars and motorcycles, but a new specific tax rate on crafts and aircrafts was introduced.
Following these changes, specific tax on crafts has been kept on paying according to the values of crafts, but new price sections have been introduced with different specific tax rate in relation to passenger cars and motorcycles. The aim of this is to achieve a higher rate of taxation of economically more powerful taxpayers. That means that buyers of (more) expensive crafts would bear the brunt of higher tax both in relative and absolute amount
