Capital goods and other equipment imported on the transfer of activities from a third country

In this context, an undertaking is defined as an independent economic unit of production or of the service industry.

Relief from customs duty is given on the following conditions:

• you must continue operating a similar activity in the EU;
• the goods must belong to the undertaking;
• the goods must have been used in your undertaking for at least one year prior to the cessation of activities;
• the goods must be imported within a year of the cessation of activities;
• the goods must be used for the same purposes after the transfer;
• the quantity of the goods must be appropriate for the size and nature of the undertaking.
  

For agricultural undertakings, the relief from customs duty includes its livestock.

Duty relief is not granted to:

• undertakings that are transferred to the EU for the purpose of merging with, or being absorbed by, an undertaking established in the EU, without a new activity being set up;
• means of transport which are not of the nature of instruments of production or of the service industry;
• supplies of all kinds intended for human consumption or for animal feed;
• fuel and stocks of raw materials or finished or semi-finished products;
• livestock in the possession of dealers.
  

Written assurance

The person responsible for the operations should provide written assurance that the circumstances conform with the criteria for duty relief. There is no form for the written declaration. Instead, use a separate piece of paper to provide information about the activity you are moving to Sweden and the goods for which you are seeking duty and VAT relief. You can either submit the completed and signed declaration directly to the customs office or scan it and attach it to your electronic customs declaration. If you use a representative to lodge a customs declaration, the representative can also help you attach the declaration to the case.

Supporting documents

You may need to present documents proving

• that the company has definitively ceased its activities outside the EU
• that the company is moving to Sweden to continue operating corresponding activities
• that the goods belong to the company
• that the goods have been used in the company for at least one year since the cessation of activities.

What happens post-import?

During the first year after the importation, goods which have been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, without prior notification to the competent authorities. You will then be required to pay customs duty on the goods. Exceptions from this requirement cannot be given.

Where there is a risk of abuse, Swedish Customs may extend this period to three years.