Presents received in the context of international relations

In some cases, when importing or bringing goods from a country outside the EU to be presented as presents in the context of an official visit to Sweden, you are not required to customs duty or VAT.

The following goods are eligible for relief from customs duty and VAT:

• gifts received by host authorities during an official visit to a country outside the EU;
• goods imported or brought to be presented as gifts to host authorities in the context of an official visit to Sweden;
• goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest to a corresponding body, authority or group in Sweden.
  

If the consignee is a group carrying on an activity in the public interest, the consignee must be approved by Swedish Customs to receive such goods.

The following criteria must also be met:

1. the presents may only be presented on single occasions;
2. the nature, value and quantity of the presents may not indicate any commercial interest;
3. the consignee may not use the gifts for any commercial purposes.
   

Please note that this exemption from customs duty and VAT does not include presents in the form of alcoholic products, tobacco or tobacco products.

Authorisation for duty relief

The accountable manager of the establishment should apply for authorisation by submitting a description of its operations 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.

A decision as an approved consignee is valid for three years.

Koder