Miscellaneous documents and articles
You may import certain documents, publications, photographs and other articles from countries outside of the EU duty free.
Examples of duty-free and VAT-exempt goods include:
- documents sent free of charge to public agencies in Member States;
- publications published by foreign governments and official international bodies that are intended to be distributed free of charge;
- election ballots for elections organised by bodies in third countries;
- objects to be presented in courts or other official institutions as evidence or similar.
A complete list can be found in article 104 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty.
Please note that you cannot be granted relief from VAT to import tax badges or other evidence of tax paid or fees paid in countries outside the EU.
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 – Transaktionens art: 9
- Dataelement 14 11 000 000 – Förmåner: 100
- Dataelement 11 10 000 000 – Ytterligare förfarande: C36 + 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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