Tullverket

Can I enjoy exemption from duty or a reduced duty rate?

In some cases you may have the opportunity of enjoying exemption from duty or a reduced rate depending on the origin of the goods. We call this preferential treatment of your goods.

A prerequisite is that your goods originate in one of the countries or groups of countries with which the EU has special agreements, or where unilateral preferential agreements have been agreed upon. To obtain preferential treatment you must provide evidence in the form of a proof of origin issued or made out in the exporting country.

With the proof of origin the exporter certifies the origin of the goods according to the rules in the respective free trade agreement.

Unilateral preferential agreements means that you can get customs exemption or lower customs duty for goods which originate in certain countries or in groups of countries when importing them to the EU. Commodities originating in the EU on the other hand do not enjoy preferential treatment in those countries when you export them from the EU.

To which countries does this apply?

The EU has signed agreements with countries or groups of countries in Europe, several Mediterranean countries, some North and South American countries and some Asian countries.

The EU has also ratified unilateral preferential agreements concerning goods with origin in other countries, such as so-called developing countries.

What kind of proof of origin you need, depends on from what country you are importing. The most common kinds of proof of origin used are the following declarations on origin given by the exporter on an invoice or another commercial document:

  1. origin declaration
  2. invoice decklaration
  3. statement on origin.

In several agreements it is also possible to use certificates issued by customs in the form of movement certificate EUR.1.

Furthermore, the EU has concluded customs union agreements with for example Turkey. This means that you can obtain exemption from duties for most goods from Turkey if they were in free circulation there before the export. This should be certified with a movement certificate A.TR.

You can also enjoy exemption from duties for consignments with a maximum value of 1700 SEK, samples and returned goods.

Free circulation means that you have met all the conditions for the import and have paid duty for the goods. You can then sell your goods to whomever you wish to within the EU without any customs documents.

Last updated:

What is updated: Technical change


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