Victualling of vessels or aircraft

A valid victualling authorisation is required to provision goods consisting of untaxed alcoholic beverages, tobacco and other nicotine products, and non-Union goods. For any other goods, no authorisation is required. Victualling authorisations may be issued for single occasions or for a limited time-period.

If the goods taken on board as supplies are taken from a customs warehouse or temporary warehouse that is connected to a quay or airport, they should be transported to the vessel or aircraft using a transit procedure.

Transit

Warehousing.

For union goods taken on board as provisions that are exempt from VAT or excise duty, and where proof of delivery is required (e.g., indirect exports), an export declaration is required. Enter Procedure code 2 F61 to indicate that the declaration concerns provisions. As opposed to ordinary exports, declarations for provisions do not need to contain the security information which otherwise would be declared in advance.

Simplified statistical values may be used:

• 99302400: Goods from Chapter 1-24 (foodstuffs);
• 99302700: Goods from Chapter 27 (fuel);
• 99309900: Other goods.

If the goods intended for victualling have been placed under a customs warehouse procedure, this procedure should be discharged with reference to a re-exportation. It is important to consider whether you need to draw up a transit procedure. Discharge against re-export also applies to goods that are provisioned from a temporary storage facility.

When travelling to cities outside of Sweden, you may provision the vessel or aircraft with untaxed Union goods for on board consumption.

When travelling to a place outside of the customs territory of the Union, you may provision the vessel or aircraft with untaxed Union goods and non-Union goods intended for sale and consumption on board.

When travelling to cities outside of the EU VAT area, you may provision the vessel or aircraft with untaxed Union goods for on board sale.

Learn more about areas not included in the EU VAT area on the Importing from an area not included in the EU VAT area page.

Non-Union goods may be provisioned for consumption on board when travelling to a foreign destination across the High Seas, provided that the goods consist of animal foodstuffs and the victualling is done in accordance with current regulations for the monitoring of foodstuffs imported from third countries.

There are restrictions on some shipping lines between Sweden and Norway, since authorisations are only granted for the untaxed sales of max 20 cigarettes or 10 cigarillos or cigars, or 50 grams of any other tobacco product per passenger.

Exemptions may be granted if the shipping route has all-year-round operations with a regular schedule and has the capacity to transport large quantities goods and vehicles, and is routed between a Swedish port north of Strömstad and south of Lysekil (inclusive), and a Norwegian port west of Risör and east of Sandefjord (inclusive).