Laboratory animals and biological or chemical substances intended for research

Public or private establishments principally engaged in education or scientific research may import certain goods from countries outside the EU free of customs duty and VAT.

The following goods are exempt from customs duty and VAT:

1. animals specially prepared for laboratory use;
2. biological or chemical substances, provided that they are imported for non-commercial purposes.
   

Biological or chemical substances that are exempt from customs duty and VAT Pdf.

Authorisation for duty relief

Private establishments must be approved by Swedish Customs to import this type of goods duty free. The accountable manager of the establishment should apply for authorisation by submitting a description of its operations to us. 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.

A decision of approval is valid for three years.

The organisation's accountable manager should also describe the intended use of each imported item. This applies both to private and public establishments.

Enter the following codes to apply for duty and VAT 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 C15 + F45

• Data element 12 03 000 000 – Supporting documents
  • Decision on authorised consignee for duty-free imports (for private institution): indicate code 401G as type and the authorisation number of the authorisation as reference number.
  • Written indication of the intended use: enter code 401U as type.