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 commodity originates in one of the 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 an approved certificate of origin issued in the exporting country.

With the certificate 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 with origin 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 o groups of countries in Europe, several Mediterranean countries and some South American countries.

The EU has also ratified unilateral preferential greements concerning goods with origin in other countries, such as so-called developing countries. What kind of certificate of origin you need, depends on from what country you are importing. The different kinds of certificate that may be considered
are

  1. movement certificate EUR.1
  2. movement certificate EUR-MED
  3. form EUR.2
  4. certificate of origin Form A (GSP certificate)
    or one of the following statements of origin given on
    an invoice or another commercial document:
  5. invoice declaration
  6. EUR-MED invoice declaration
  7. origin declaration.


Furthermore, the EU has concluded a customs union agreement 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 1400 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.


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Last modified: 2017-07-14