Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
Institutions and laboratories that have been approved by Swedish Customs may import therapeutic substances of human origin and blood-grouping and tissue-typing reagents free of customs duty and VAT.
Substances in this group include:
- therapeutic substances of human origin;
- blood-grouping reagents;
- tissue-typing reagents;
- accompanying solvents and necessary accessories;
- packaging specifically designed to transport such items.
The following criteria must be met to qualify for relief from customs duty and VAT:
- the goods should be for use exclusively for non-commercial medical or scientific purposes;
- the goods should be accompanied by a certificate of conformity issued by a duly authorised body in the third country of departure;
- the goods should be in containers bearing a special label identifying them.
The accountable manager of the institution or laboratory should describe the intended use of the goods in writing for each import.
Authorisation for duty relief
The institution or laboratory should be approved by Swedish Customs to import this type of goods duty free. The accountable manager of the institution or laboratory should apply for authorisation 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 authorised by the time you import your goods.
Authorisations 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.
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 C16 + F45
- Data element 12 03 000 000 – Supporting documents
Enter the code for your attached documents:- Authorised consignee decision, document code 401G i as the type and the authorisation number of the authorisation as the reference number
- Written indication of the intended use, code 401U as type
- Certificate of conformity issued by a duly authorised body in the non-EU country of origin of the goods, code 401I as type
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.
Glossary
Therapeutic substances of human origin = human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen).
Blood-grouping reagents = all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities.
Tissue-typing reagents = all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types.
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