Ancillary materials for the stowage and protection of goods during their transport
You may use materials to stow and protects goods during their transport to the EU duty-free and VAT-exempt.
Examples of packing materials include rope, straw, cloth, paper, wood and bubble wrap. The exemption from customs duties and VAT applies provided that the packing material is taken on board and used on the means of transport by which the imported goods are transported from outside the EU. Furthermore, the material must not be reusable.
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:
- Data element 99 05 000 000 – Nature of transaction: 9
- Data element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure: C37 + F45
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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