Goods imported for examination, analysis or test purposes

Goods which are to undergo examination, analysis or tests for purposes of information or industrial or commercial research are admitted free of import duties

One condition for duty relief is that the purpose of the importation is to determine their composition, quality or other technical characteristics.

The goods to be examined, analysed or tested should be completely used up or destroyed in the course of the examination, analysis or testing.

Relief is granted only in respect of the quantities of goods which are strictly necessary for the purpose for which they are imported. Swedish Customs determines this quantity on a case-by-case basis.

The examination, analysis or testing may not be part of sales promotion operations.

Remember that the examination, analysis or testing must take place in Sweden. If the goods are intended to be used for such purposes in another EU Member State, they should be transited to the country of destination and declared for free circulation there.

Identity

Remember that the goods imported for examination, analysis or tests must be labelled in such a manner that makes it possible to identify them from the time of importation until the examination, analysis or tests have been completed.

Residual products

If residual products arise (products that result from the examination, analysis or tests that have not been used) you may do one of the following, subject to approval from and supervision by Swedish Customs:

• completely destroy the goods or render them commercially worthless;
• export the residual products to a third country (in exceptional cases);
• pay customs duty and VAT on the residual products.
  

Certificate of completion

Upon completion of the examination, analysis or tests, you are required to submit a Certificate of completion. There is no form for this certificate, but the following information should be included:

• the identification submitted at the time of importation,
• whether the goods have been completely consumed or destroyed in conjunction with the examination, analysis or tests;
• if residual products have arisen.
  

When residual products arise, you must indicate how you intend to handle them upon completion of the examination, analysis or tests.

Submit your certificate to Swedish Customs

Send the Certificate of completion to Swedish Customs within 30 days after the expiry of the deadline to complete the analysis, examination or tests. Please send your certificate to:

Tullverket
Box 272 45
102 53 Stockholm

Individual guarantees

When importing goods yielding residual products upon completion of the examination, analysis or tests (code 407B) and when the statistical value exceeds SEK 50,000, the declarant is required to put forward an individual guarantee. The guarantee should cover customs duties for companies registered with the Swedish Tax Authority, and customs duties and VAT for companies not registered with the Swedish Tax Authority.

The amounts should be transferred by Bankgiro. The receiving account depends on where the case is handled. The importer may also visit their closest Customs Office to make a cash deposition.

When is the guarantee returned?

If the residual products are destroyed under supervision, or exported with authorisation from Swedish Customs, the guarantee is returned. However, exportation of residual products is only authorised in exceptional cases. If a customs debt arises, the guarantee will be used to cover any customs duty or VAT owed. Any remaining amount is reimbursed.

What happens if the Certificate of completion is not submitted on time?

If the Certificate of completion is not submitted to Swedish Customs within the established deadline, customs duties and VAT are charged in accordance with TARIC.

Written declaration of use

The accountable manager is responsible for submitting information about the intended use of the goods for each individual import. Submit the information using the form Användningsuppgift för varor som importeras för undersökning, analys eller provning. (Declaration of use for goods imported for examination, analysis or test purposes).

Download the form Användningsuppgift för varor som importeras för undersökning, analys eller provning. (Declaration of use for goods imported for examination, analysis or test purposes).

Once you have completed the form 'Användningsuppgift för varor som importeras för undersökning, analys eller provning' (Declaration of use of goods imported for examination, analysis or testing), you must print and sign the form. You can either submit the completed and signed form directly to the customs office or scan it and attach it to your electronic customs declaration. If you use a representative to lodge your customs declaration, the representative can also help you attach the declaration to your file.

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: C33
• Data element 12 03 000 000 – Supporting documents
  Enter the code for your attached documents:
  • Code 401U (for the Intended use form);
  • Code 407A (the goods are completely used up or destroyed in the course of the examination, analysis or tests), or;
  • Code 407B (residual products are created in the course of the examination, analysis or tests).

Enter the correct date

Enter the deadline for submitting the Certificate of completion to Swedish Customs after document code 407A and 407B respectively.

This date should:

• include the time necessary to conduct the examination, analysis or tests, plus 30 days for administration;
• be entered using the format YYYYMMDD. If the date is submitted using the wrong format, the case will be rejected in Swedish Customs’ IT system.
  

Swedish Customs will determine the amount of time required to conduct the examinations, analysis and tests, as well as the administrative procedures. If necessary, Swedish Customs may extend the deadline upon receiving an application. Apply by sending a message to us, stating the reason for the extension. Remember that Swedish Customs must receive this application prior to the end of the established time period for conduction the examination, analysis or tests.

Please send your application to:

Tullverket
Box 272 45
102 53 Stockholm

The Swedish Tax Authority will assess your eligibility for VAT relief

The Swedish Tax Authority will assess eligibility for VAT relief for undertakings 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).

Companies not registered with the Swedish Tax Authority are not charged VAT, provided that the imported goods are completely used up or destroyed in the course of the examination, analysis or tests (code 407A).

Find out more about VAT relief in the brochure VAT on imports