Educational, scientific and cultural materials

In some cases, when importing specific goods related to education, science and culture, you are not required to pay customs duty or, in some instances, VAT. Authorisation is required to import such goods free of customs duty.

What goods may qualify for duty relief?

This category contains a wide variety of goods, for example certain maps, reproduction films for the production of books, photographic plates and films of an educational, scientific or cultural nature. Collectors’ objects and artworks imported by galleries and museums are included, provided that they are not intended for sale.

There are two annexes to Council Regulation (EC) No 1186/2009, Annex I and Annex I. These annexes contain lists of goods that may be eligible for relief from customs duty.

Authorisation for duty relief

If the consignee is a private organisation, an institution, a gallery or a museum, it must be authorised by the Swedish Customs to import Annex II goods duty-free.

The accountable manager should submit an application for authorisation as a consignee for duty-free import, containing a description of the organisation’s activities, to Swedish Customs. Attach any supporting documents, such as organisation charts, annual reports and activity reports.

Swedish Customs will only authorise organisations that provide all necessary guarantees and whose accounts allow us to monitor their activities. Thus, submit information about the organisation’s record-keeping practices, as well a declaration stating that you are aware of the conditions for duty relief and that the organisation will comply with those conditions, in your application.

Remember to apply in time; the application must be authorised by the time you import your goods.

Authorisations of approved consignees for duty-free import are valid for three years, counting from the date of authorisation.

Authorisation for duty-free importation

You need authorisation for duty-free import for each individual product in Annex II that you intend to import.

The accountable manager applies for authorisation using the form Ansökan om tillstånd till tullfri import för undervisningsmateriel, vetenskaplig och kulturell materiel samt vetenskapliga instrument och apparater (Application for duty-free imports of educational, scientific and cultural materials, and scientific instruments and apparatus). Submit the application to the address indicated on the form.

Download an application form for authorisation for duty-free importation Pdf, 243.5 kB. (in Swedish)

Swedish Customs’ procedures for processing personal data

If your application concerns audiovisual materials of an educational, scientific or cultural nature, and these are included in Annex II A, your accountable manager should submit information about the contents of the materials in writing.

If your application concerns collectables and artworks of an educational, scientific or cultural nature, your accountable manager should attach a written assurance stating that the goods are collectables and artworks of an educational, scientific or cultural nature, and that the goods are not intended to be sold.

Remember to apply in time; you must hold the authorisation at the time of importation.

The authorisation is valid for six months counting from the date of authorisation.

Does the institution have to personally import the goods?

It is permitted that the goods are imported by someone other than the institution that applied for and was granted the authorisation, provided that the institution has purchased the goods prior to declaring them for free circulation, and that the goods are sent directly to the institution. The customs declaration should state the identity of the consignee.

Limitations on the use of the products after importation

One condition for duty-free treatment is that imported goods must be used for teaching, or scientific or cultural purposes. This means that the goods may not be used for any other purpose without losing duty-free status.

If you intend to use the goods for any other purpose and transfer the goods, you must notify Swedish Customs, who will assess whether to impose customs duty and VAT. Here, and in the following sections, transfer is defined as lending, leasing, selling or gifting the goods.

The exemption from customs relief may remain in some cases, for example if the organisation intends to transfer the goods to an organisation that fulfils the criteria for duty relief and intends to use the goods the teaching, scientific or cultural purposes.

One condition for such transfers is that notification be given to Swedish Customs, as the transfer must be approved by Swedish Customs for duty relief to continue to apply to the goods.

Applying to Swedish Customs for authorisation to transfer imported goods without paying customs duty

As stated above, the transfer must be approved in advance by Swedish Customs.

The organisation must notify Swedish Customs to obtain approval for duty-free transfer. The application should be submitted in writing and signed by accountable manager, and contain the following information:

• Name, corporate identification number and address of the organisation intending to transfer the goods
• A description of of the reason for the application (sale, donation, lending, lease or other)
• Name and corporate identification number of the organisation taking over the goods
• Commodity description
• Quantity of goods
• CN codes of the goods
• Customs ID at the time of importation (where applicable).
  

Notifying Swedish Customs of other use

Enter the following codes to apply for duty relief:

• Data element 99 05 000 000 – Nature of transaction:
  • 1 for purchases
  • 3 for gifts

• Data Element 14 11 000 000 – Preference: 100
• Data Element 11 10 000 000 – Additional procedure:
  • C11 for goods according to Annex 1
  • C12 for goods according to Annex 2

• Data element 12 03 000 000 – Supporting documents
  Enter the code for your attached documents:
  • Authorised consignee decision – Document code 401G as the type and the authorisation number of the authorisation as the reference number
  • Authorisation for duty-free import – Document code 401T as type and the authorisation number as reference number
    

The Swedish Tax Authority will assess your eligibility for VAT relief

VAT relief is generally not granted for educational, scientific and cultural materials.

Exceptions to this rule include materials such as films, photographs and printed matters produced by the United Nations or its specialised agencies. VAT relief may be granted for collectibles and artworks not intended for sale and which are imported by galleries, museums or any other institution approved by Swedish Customs.

For companies registered for VAT, any VAT exemption is determined by the Swedish Tax Authority.