Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
Goods of every description, imported by organisations authorised by Swedish Customs for this purpose, to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries who are buried in the EU, shall be admitted free of import duties and VAT.
Importing such goods free of import duties requires authorisation from Swedish Customs. Apply for authorisation by submitting a written description of your activities to Swedish Customs. Attach any supporting documents, such as organisation charts, annual reports and activity reports.
Remember to apply in time; the application must be authorised by the time you import your goods.
Authorisations are valid for three years.
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: C40 + F45
- Dataelement 12 03 000 000 – Supporting documents
- Enter document code 401G (authorised consignee decision) as the type and the authorisation number of the approval as the reference number.
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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