Scientific instruments and apparatus

In some cases, importing goods from a third country, you are not required to pay customs duty or VAT.

Important considerations:

1. You must apply for approval for duty-free import for each product that you intend to import. This applies both to private and public establishments.
2. Verify if the goods that you intend to import are subject to customs duty. If the goods are already duty-free, no authorisation is needed. Check if your goods are duty-free in Tulltaxan (Taric) or contact Swedish Customs’ Customer Support for assistance.
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3. It is important to apply well in time prior to the time of importation, as you must hold the approval when clearing your goods for free circulation.
4. You may also apply for duty relief for spare parts, components and accessories for such goods, as well as tools for the maintenance and reparation of such goods. You may apply for such duty relief, provided that the goods are either imported together with the instruments or apparatus for which they are intended, or, if imported at a later time, can be identified as intended for other duty-free instruments or apparatus.
   

Authorisation for duty relief

Private establishments must be approved by Swedish Customs to import this type of goods duty free. The accountable manager should submit an application for authorisation as a consignee for duty-free import, containing a description of the organisation’s activities, to Swedish Customs. Attach any supporting documents, such as organisation charts, annual reports and activity reports.

Swedish Customs will only authorise organisations that provide all necessary guarantees and whose accounts allow us to monitor their activities. Thus, submit information about the organisation’s record-keeping practices, as well a declaration stating that you are aware of the conditions for duty relief and that the organisation will comply with those conditions, in your application.

Remember to apply in time; the application must be authorised by the time your goods are declared for free circulation.

Authorisations of approved consignees for duty-free import are valid for 3 years from the decision date.

Authorisation for duty-free importation

You must apply for authorisation for duty-free import for each scientific instruments and apparatus. Scientific instruments and apparatus eligible for duty relief should primarily or exclusively be used for scientific activities and be imported for scientific research without any profit motive, or for educational purposes.
The accountable manager applies for authorisation using the form Ansökan om tillstånd till tullfri import för undervisningsmateriel, vetenskaplig och kulturell materiel samt vetenskapliga instrument och apparater (Application for duty-free imports of educational, scientific and cultural materials, and scientific instruments and apparatus). Submit the application to the address indicated on the form.

Download an application form for authorisation for duty-free import (In Swedish) Pdf, 243.5 kB.

Example of a completed form Pdf, 365.3 kB.

Attach documents (brochure, order confirmation etc.) with information about the characteristics and technical specifications of the goods to the application.

Remember to apply in time; you must hold the authorisation at the time of importation.

The authorisation is valid for six months counting from the date of authorisation.

What do I need to know when importing parts or accessories for goods that have previously been granted duty relief?

To facilitate and accelerate the handling of an application for authorisation for duty-free import of spare parts, components and accessories for goods for which you have previously been granted duty relief, you must refer to the authorisation number of the principal goods in your application.

Goods imported in several consignments

You may, for example, apply for authorisation for duty-free import for an instrument which will be delivered in several consignments at several points in time, provided that you state how the goods will be delivered in your application. This is because the authorisation clearly should indicate that the goods will be delivered in separate consignments, which facilitates the process when the goods are declared for free circulation.

Does the institution have to personally import the goods?

It is permitted that the goods are imported by someone other than the institution that applied for and was granted the authorisation, provided that the institution purchased the goods prior to declaring them for free circulation, and that the goods are sent directly to the institution that purchased the goods. The customs declaration should state the identity of the consignee.

Limitations on the use of the products after importation

Upon receiving your authorisation, it is important to read it carefully and identify any conditions that apply to your authorisation.

One condition for duty-free treatment is that imported goods must be used for education or scientific research. This means that the goods may not be used for any other purpose without losing duty-free status.

If you intend to use the goods for any other purpose and transfer the goods, you must notify Swedish Customs, who will assess whether to impose customs duty and VAT. Here, and in the following sections, transfer is defined as lending, leasing, selling or gifting the goods.

The exemption from customs relief may remain in some cases, for example if the organisation intends to transfer the goods to an organisation that fulfils the conditions for duty-free treatment and will use the goods for training or scientific research.
One condition for such transfers is that notification be given to Swedish Customs, as the transfer must be approved by Swedish Customs for duty relief to continue to apply to the goods.

Applying to Swedish Customs for authorisation to transfer imported goods without paying customs duty

As stated above, the transfer must be approved in advance by Swedish Customs.
The organisation must notify Swedish Customs to obtain approval for duty-free transfer. The application should be submitted in writing and signed by accountable manager, and contain the following information:

• Name, corporate identification number and address of the organisation intending to transfer the goods
• A description of of the reason for the application (sale, donation, lending, lease or other)
• Name and corporate identification number of the organisation taking over the goods
• Commodity description
• Quantity of goods
• CN codes of the goods
• Customs ID at the time of importation (where applicable).

Notifying Swedish Customs of other use

A declaration must also be made to Swedish Customs if the goods are not used for their intended purpose or if the organisation intends to use the goods for training or scientific research.

Enter the following codes in your customs declaration to apply for duty relief:

• Data element 99 05 000 000 – Nature of transaction:
  • 1 for purchases
  • 3 for gifts

• Data Element 14 11 000 000 – Preference: 100
• Data Element 11 10 000 000 – Additional procedure: C13
• Data element 12 03 000 000 – Supporting documents
  Enter the code for your attached documents:
  • Authorised consignee decision, document code 401G as the type and the authorisation number of the authorisation as the reference number
  • Authorisation for duty-free import, document code 401T as type and the authorisation number as reference number