Seeds, fertilizers and products for the treatment of soil and crops for use in properties in the EU adjoining third countries
Agricultural producers having their principal undertaking in a third country that adjoins the EU may import seeds, fertilizers and products for the treatment of soil and crops for use in properties in the EU that adjoin said third country.
To import such goods free of customs duty as an agricultural producer, the following criteria must be met:
- the agricultural producer, or an agent acting on their behalf, must import the products;
- the agricultural producer must operate the property in the EU where the goods are intended to be used.
Relief from customs duty is only granted to the quantities of seeds, fertilizers or other products required for the purpose of operating the property.
The accountable manager should describe the intended use of the goods in writing upon request from Swedish Customs.
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.
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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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