Pharmaceutical products used at international sports events
You may import pharmaceutical products to use at international sports events in the EU free of customs duty and VAT.
This applies to pharmaceutical products that will be used by persons or animals coming from third countries. You may only import such quantities as are necessary for your needs during your stay in the EU.
When transporting the pharmaceuticals personally, you must declare them to Swedish Customs upon crossing the border. Declare your imports by completing the Single Administrative Document and submitting it in the passenger surveillance area when crossing the border to Sweden.
Download the Single Administrative Document (in Swedish)
Use the declaration guide when completing the Single Administrative Document (in Swedish)
Remember that special provisions apply when travelling and carrying pharmaceuticals for personal use.
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: 9
- Data element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure: C19 + 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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