Goods to be used by monarchs or Heads of State
Some goods to be used by monarchs or Heads of State are admitted free of customs duty and VAT.
The imported goods must fall within one of the following categories:
- a gift to a reigning monarch or Head of State;
- goods to be used or consumed by reigning monarchs and Heads of State of third countries during their official stay in the EU. This duty relief also applies to persons officially representing the monarch or Head of State, and to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or Heads of State.
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 to apply for duty and VAT relief:
- Data element 99 05 000 000 – Nature of transaction:
- 3 for gifts
- 9 in other cases
- Data Element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure C29 + 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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