Printed matter and advertising material
Printed matter and advertising material of no commercial value may be imported free of customs duty and VAT.
The following goods may be imported without paying customs duty and VAT:
- catalogues, price lists, directions for use or brochures relating to goods for sale or hire, transport, commercial insurance or banking services;
- articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise.
The following criteria apply when importing printed advertising material duty-free and VAT-exempt:
- the undertaking or person selling the goods should be established outside the EU;
- the printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers;
- each consignment must contain no more than one document or a single copy of each document if it is made up of several documents; consignments comprising several copies of the same document may nevertheless be granted relief, provided their total gross weight does not exceed one kilogram;
- printed matter may not be the subject of grouped consignments from the same consignor to the same consignee.
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 and VAT relief:
- Data element 99 05 000 000 – Nature of transaction:
- 1 for purchases
- 3 for gifts
- Data Element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure:
- C31 for goods according to point 1 + F45
- C56 for goods according to point 2 + 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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