Tullverket

Export goods temporarily

If you want to export goods temporarily to a country outside the EU with the intention of returning them to Sweden, you can use temporary exportation or outward processing relief.

Temporary exportation

Temporary exportation is used when you export goods temporarily and intend to return them to Sweden in an unchanged condition. This can include exhibition or educational material, some professional equipment, samples of goods, packings, or special tools for the manufacture of import goods.

If you have exported your goods from the EU, you do not need to pay customs duty and VAT when re-importing them, provided that you can present evidence that the goods have been exported. It is therefore important for you to be able to prove the identity of the goods and, at the time of re-importation, to have documentation to prove the export.

Outward processing relief

You can use outward processing relief when you export your goods temporarily to a country outside the EU for process or repair. You may then re-import the goods free of duty or with reduced import duties.

Please note that you have to apply for a special authorisation to use this procedure. If you are dispatching goods for repair, you can apply for authorisation to use outward processing relief directly in the export declaration.


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Last modified: 2017-07-14