Funeral items

If you wish to bring (import) items into Sweden for a funeral, you do not, in most cases, have to pay customs duty, VAT and other taxes. You can here read about the special rules that apply.

You do not have to pay customs duty, VAT and any other taxes on:

• a coffin or urn containing the body or ashes of the deceased person; and, appertaining flowers, wreaths and other ornamentation
• flowers, wreaths and other funerary ornamentation carried for private purposes by people resident in a country outside the EU and taking part in a funeral or coming to adorn a funerary memorial in the EU (Sweden).

How to apply for customs duty relief

You apply for customs duty relief in the import declaration (Single Administrative Document).

Download the Single Administrative Document form

Enter these codes in the import declaration:

Box 24 Nature of transaction: 9.

Box 33 Commodity code: 9919 00 00 00.

Note that goods subject to prohibitions or restrictions are to be declared under their respective commodity codes in chapters 1 to 97 of the Harmonised System.

Box 36 Preference: 100.

Box 37 (second field) Procedure: C41.

Use the declaration guide to help you when completing the Single Administrative Document (information in Swedish).

Applicable rules

• Rådets förordning (EG) nr 1186/2009, artikel 113 (information about the council regulation in Swedish)

• Lag (1994:1551) om frihet från skatt vid import, m.m., 2 kap. 2 § (information about Sweden's relief from tax on importation in Swedish)