Reference substance samples for the quality control of medicinal products
You may import reference substance samples for the quality control of medicinal products free of customs duty and VAT.
The following criteria must be met to qualify for relief from customs duty and VAT:
- the samples should be used for the quality control of materials used to manufacture medicinal products;
- the reference substances should be approved by the World Health Organisation.
Authorisation for duty relief
The consignee must be approved by Swedish Customs to import this type of goods duty free. Apply for approval by submitting a description of its operations to us. Attach any supporting documents, such as organisation charts, annual reports and activity reports.
Remember to apply in time; the application must be approved by the time you import your goods.
A decision of approval is are valid for three years.
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.
Ange följande koder för att ansöka om tull- och momsfrihet:
- Dataelement 99 05 000 000 – Nature of transaction: 9
- Dataelement 14 11 000 000 – Preference: 100
- Dataelement 11 10 000 000 – Additional procedure: C18 + F45
- Dataelement 12 03 000 000 – Supporting documents:
- Enter document code 401G (authorised consignee decision) as the type and the authorisation number of the approval as the reference number.
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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