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

In some cases, when ceasing activities in a third country, imports of capital goods and other equipment are exempt from customs duty. The same applies to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity.

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:

1. you must continue operating a similar activity in the EU;
2. the goods must belong to the undertaking;
3. the goods must have been used in your undertaking for at least one year prior to the cessation of activities;
4. the goods must be imported within a year of the cessation of activities;
5. the goods must be used for the same purposes after the transfer;
6. 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:

1. 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;
2. means of transport which are not of the nature of instruments of production or of the service industry;
3. supplies of all kinds intended for human consumption or for animal feed;
4. fuel and stocks of raw materials or finished or semi-finished products;
5. livestock in the possession of dealers.
   

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

• Dataelement 99 05 000 000 – Transaktionens art: 9
• Dataelement 14 11 000 000 – Förmåner: 100
• Dataelement 11 10 000 000 – Ytterligare förfarande:
  • C09 for companies
  • C10 for persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity
    

• Data element 12 03 000 000 – Supporting documents
  • Enter the code 402F for the written assurance of circumstances that may give rise to duty relief, which you attach.