Products obtained by Community farmers on properties located in a third country adjacent to the EU

Agricultural producers in the EU having their principal undertaking adjoining a country outside the EU may import products from properties adjacent to the EU without paying customs duty or VAT.

The requisite for duty and VAT relief is that the imported products originate from one of the following sectors:

1. agriculture;
2. stock-farming;
3. bee-keeping;
4. horticulture;
5. forestry.

To import products from stock-farming duty-free or VAT-exempt, the products must be derived from animals which originated in the EU or have been imported to the EU.

The following requirements also apply:

1. the agricultural producer must operate the undertaking located outside the EU;
2. the products have not been processed, other than that which is normal after harvest or production;
3. the agricultural producer, or an agent acting on their behalf, imports the products.
   

Hunting and fishing equipment

Fishers and hunters from other EU countries may enjoy duty and VAT relief for products obtained from hunting, fishing or fish-farming activities in lakes or waterways adjoining Sweden.

Written assurance

Upon request from Swedish Customs, the person responsible for the operations should provide written assurance that the circumstances conform with the criteria for duty relief.

Enter the following codes to apply for duty and VAT 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 C45 (for agricultural products) or C46 (for hunting and fishing products) + F45
• Data element 12 03 000 000 – Supporting documents
• Enter the following code for your attached documents:
  • Written assurance, 401F