Inherited goods
On certain conditions, personal property that you inherit on someone’s decease may be brought into Sweden without paying any customs duty or tax. You can here read about the special rules that apply.
First and foremost, your normal place of residence has to be Sweden or another EU country.
On the same conditions, relief from customs duty also applies where the personal property is inherited by legal persons who are devoted to non-profit activities and are established in Sweden or another EU country.
What is personal property?
Personal property is property that is for personal use or for use by the household, and constituting the estate of the deceased, (e.g. personal possessions, furniture, household utensils, linen, bicycles, motorcycles, private vehicles and trailers for these, caravans, pleasure boats and private aircraft). The following are also regarded as personal property: pets; riding animals; and, certain portable tools, equipment and instruments used by the deceased in his/her professional artistic activities.
Bring back inherited goods no later than two years after inheritance
You must bring back inherited goods no later than two years after the personal property was transferred into your ownership (final settlement of estate distribution). If there are special reasons, you may apply for an extension.
Within the two-year time limit, the goods may be imported in separate consignments.
Exceptions
Relief from customs duty and tax does not apply to:
- alcoholic products
- tobacco and tobacco products
- commercial means of transport
- equipment that the deceased used in his/her business or professional activities
- stocks of raw materials and finished or semi-finished products
- pets and stocks of agricultural products (where said stocks are larger than is reasonable for normal family requirements)
- relief from customs duty and tax also does not apply to property received as an advance inheritance.
How to apply for customs duty relief
You apply for customs duty relief in the import declaration (Single Administrative Document).
You can download the Single Administrative Document from the European Commission's website. You find the link to the document in the first line of the page Single administrative document (SAD) – European Commission.
Enter the following codes in the import declaration:
Box 24 Nature of transaction: 3.
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: C04.
Box 44 Additional information/Documents produced/Certificates and authorisations: Enter the codes of the documents you attach to the import declaration. See the paragraph on supporting documents below.
Attaching supporting documents to the import declaration
When you submit the import declaration, you also have to attach a copy of the will, estate inventory deed, estate distribution document or other similar documents corroborating that you qualify for customs duty relief. Code 403Q.
Applicable rules
- Rådets förordning (EG) nr 1186/2009, artiklarna 17-20 (information about the council regulation in Swedish)
- Tullverkets föreskrifter och allmänna råd (TFS 2012:3) om tullfrihet m.m.,
2 kap, 10 § (information about Swedish Customs' regulation and general advice on customs duty relief 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)
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