Aircraft equipment
In some cases, you may import ground equipment and teaching materials to be used in the context of civil aviation and which are specifically constructed for use as aircraft equipment, without paying customs duty or VAT.
The importer must be an aviation school, air service operator, aviation authority or any other airport management entity.
The following are examples of aircraft equipment:
- service equipment;
- testing apparatus and testing equipment for aircraft materials;
- workshop equipment, machinery;
- tools specifically constructed for use for monitoring, maintaining and repairing aircraft and aircraft materials;
- security equipment;
- vehicles and transport equipment;
- storage and workshop inventory;
- radio equipment;
- teaching materials.
List of examples of aircraft equipment affected by these provisions (in Swedish)
The accountable manager should also describe the intended use of each imported item in writing.
What happens post-importation?
The goods must be used in accordance with the provisions governing this duty relief. If you wish to use the goods in any other manner, you must notify Swedish Customs thereof. You will then be required to pay customs duty and VAT on the goods.
If at the time of using the goods in some other manner, more than five years have passed since declaring the goods with Swedish Customs, you are not required to notify Swedish Customs.
Apply for duty and VAT relief
Apply for duty and VAT relief directly in the import declaration.
Note:
In case of simplified import declaration, the claim for duty relief must be made already in the simplified declaration. The data in data element 11 10 000 000 ‘Additional procedure’ must not differ between the simplified and supplementary declaration.
In case of entry in the declarant's records (EIDR), the claim for duty and VAT relief must already be made in the arrival notification. The entry in data element 11 10 000 000 ‘Additional procedure’ must not differ between the notification and the supplementary declaration in case of EIDR.
Enter the following codes in your customs declaration to apply for duty relief:
- Dataelement 99 05 000 000 – Nature of transaction: 1
- Dataelement 14 11 000 000 – Preference: 100
- Dataelement 11 10 000 000 – Additional procedure: 20T
- Dataelement 12 03 000 000 – Supporting documents
Enter the code for your attached documents: - written information in which you describe how each item is to be used , code 401U
VAT relief
Enter code F45 in data element 11 10 000 000 ‘Additional procedure’ to apply for duty relief. If you are registered for VAT, any VAT exemption is determined by the Swedish Tax Authority.
Remember that you must apply for duty relief to benefit from VAT relief, even if you are registered for VAT. One condition for VAT relief is authorisation for VAT relief from Swedish Customs. This applies even if the goods are duty-free according to Tulltaxan (TARIC).
Find out more about VAT relief in the brochure VAT on imports (in Swedish)
Pdf, 895.8 kB.
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