Samples of goods
In some cases, you may import samples of goods of negligible value from third countries free of customs duties and VAT.
A sample is defined as:
- goods that demonstrate properties or fields of use, with the purpose of soliciting orders for goods of the type they represent with a view to their being imported, for example catalogues of wallpaper and textile samples. The manner of presentation and quantity of the goods rule out its use for any purpose other than as a sample.
- goods that are rendered permanently unusable for any other purposes than demonstration prior to importation, by being torn, perforated, or clearly and indelibly marked, or by any other process, for example perforated shoes or clothes.
If your goods are subject to import restrictions, you are normally required to hold an import licence or permit when importing such goods. This applies to products of animal origin, pharmaceuticals and weapons.
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 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 C30 + 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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