Temporary exportation

Temporary exportation means that you are sending or bringing goods to a third country temporarily. These goods may include tools that are necessary to perform tasks, goods for exhibitions or sample collections.

The benefit of temporary exportation is that you can re-import your goods without being charged customs duty and VAT. To qualify, the goods must be unaltered and you must be able to demonstrate that they have been exported.

Pre-departure declarations

Before initiating the export, you are required to submit an electronic customs declaration to Swedish Customs where you present the goods for temporary exportation from Sweden.

Different types of customs declarations.

Proof of exportation is required. Request your proof of exportation by entering code 30400 in the Data element Special information/Code in your export declaration. When the customs office of export has approved and cleared your declaration, you will receive an Export Accompanying Document (EAD). You are required to present the Export Accompanying Document together with your goods at the customs office of exit, that is, the office where your goods will exit the customs territory of the Union.

Proof of exportation.

Before your goods are moved to a third country, you are required to contact the customs authority of that country to declare the goods for temporary admission. The customs authority may demand that you provide a guarantee for any customs duties to be paid if the goods are not re-exported.

In some cases, an ATA carnet may be useful. If you hold an ATA carnet, you will not need any other customs documentation and you will not be required to provide a guarantee for customs duties when crossing the borders. The ATA carnet is issued by the Chambers of Commerce.

Pre-departure declaration requirements

Goods that are temporarily exported are subject to the EU’s pre-departure declaration requirements.

Pre-departure declarations.

Norway and Switzerland are exempt from the pre-departure declaration requirement. If you regularly conduct professional activities in Norway and bring professional equipment for these purposes, you may contact Swedish or Norwegian Customs for more information.

Returning the goods to Sweden

When returning your goods to Sweden, contact the customs authority of the other country and declare your goods for re-export. Declare the goods for re-import as you return to Sweden. Present the proof of exportation that your requested for the temporary export as evidence of re-importation.