Goods for charitable organisations

State organisations or other charitable organisations and philanthropic organisations may import certain goods from countries outside the EU without paying customs duty or VAT. To import these goods free of customs duty, the charitable or philanthropic organisations must be approved by Swedish Customs.

One condition for importing goods free of customs duty and VAT is that the importation does not have an adverse impact on competition or enables abuse.

What goods are eligible?

The following goods are exempt from customs duty and VAT:

1. Basic necessities to be distributed free of charge to those in need, such as food, medicine and clothes;
2. Any goods to be used for occasional charitable events for the purpose of collecting funds to the benefit of those in need; such goods should be sent free of charge and free of any commercial interest by a person or organisation in a third country:
3. Equipment and stationary materials sent free of charge and free of any commercial interest by a person or organisation in a third country: These goods should be intended exclusively to fulfil the organisation’s needs in their daily activities to meet the aims of their charitable or philanthropic operations.
   

Remember that relief from customs duty and VAT does not apply to alcoholic products, tobacco, coffee, tea or motor vehicles, with the exception of ambulances.

Authorisation for duty relief

Eligible organisations include:

• Charitable organisations;
• Philanthropic organisations.
  

To qualify as a charitable organisation or philanthropic organisation, the organisation must operate on a non-profit basis. The organisation is thus not allowed to engage in any for-profit activities. It is also not allowed to engage in public activities.

State organisations, such as public, regional and municipal authorities are not required to apply for approval. Swedish Customs includes any state, regional or municipal activity that is run as a corporation, while owned by the state, region or municipality, in the definition of state
organisations.

How to apply

For approval to receive certain goods free of customs duties, the accountable manager should submit an application in the form of a written description of the organisation’s activities to Swedish Customs. Any supporting documents, such as organisation charts, annual reports and activity reports, should be attached.

Swedish Customs will only grant duty relief to organisations that provide all necessary guarantees and whose accounts allow us to monitor their activities. Thus, please submit information about the organisation’s accounting 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 clear your goods.

Authorisations are valid for three years.

The accountable manager should also describe the intended use of each imported item in writing. This applies both to private and public organisations.

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