Tourist information literature
In some cases, you may import printed materials and other materials intended as tourist information free of customs duty and VAT.
The following goods are exempt from customs duty and VAT:
- leaflets, brochures and other printed materials clearly intended to encourage the public to visit foreign companies, for example to participate in cultural events;
- foreign hotel lists published by official tourist agencies, or under their auspices;
- timetables for foreign transport services;
- reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, for example, hotel lists, fairs catalogues, specimens of craft goods of negligible value.
With regard to items 1-3, it is important that the printed materials be distributed free of cost, and contains not more than 25 % of private commercial advertising matter for companies outside the EU.
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 relief:
- Data element 99 05 000 000 – Nature of transaction:
- 1 for purchases
- 9 in other cases
- Data Element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure C35 + 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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