Honorary decorations
In some cases, when importing cups, honorary declarations, medals and similar objects from countries outside the EU, you are not required to pay customs duty or VAT.
Importing such goods free of customs duty and VAT is conditional on there not being any commercial reason for the importation.
The following goods are eligible for relief from customs duty and VAT:
- decorations conferred by governments of third countries on persons whose normal place of residence is in the EU;
- cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the EU; these articles should be presented as a tribute to the recipient’s activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event; these articles must be imported into the EU by such persons themselves;
- cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the EU as a tribute to the recipient’s activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event;
- awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events.
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 in your customs declaration to apply for duty relief:
- Data element 99 05 000 000 – Nature of transaction: Search goods nomenclature
- Data element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure:
- C27 for goods according to point 1 + F45
- C51 for goods according to point 2 + F45
- C52 for goods according to point 3 + F45
- C53 for goods according to point 4 + 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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