Litter and feed for animals during their transport
Litter and feed of various descriptions to be used for animals during their transport to the EU may be admitted free of import duties and VAT.
This duty and VAT relief is granted on the condition that the goods are put on board the means of transport used to convey the animals and that they are intended for the animals during their transport.
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:
- Dataelement 99 05 000 000 – Nature of transaction: 9
- Dataelement 14 11 000 000 – Preference: 100
- Dataelement 11 10 000 000 – Additional procedure: C38 + 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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