Articles intended for disabled persons

Goods for people with other disabilities

Goods for people with other disabilities than blindness must be specifically designed for education, work or social activities for handicapped persons to qualify for duty relief.

Approved for duty-free import

The institution or organisation has to be approved by Swedish Customs for duty-free import to import this type of goods duty free. The accountable manager should submit an application for authorisation as a consignee for duty-free import, containing a description of the organisation’s activities, to Swedish Customs. Please enclose supporting documents such as the articles of association, the annual accounts and the annual report with your application (which should be submitted in the form of a standard letter).

Swedish Customs will only authorise institutions and organisations that provide all necessary guarantees and whose accounts allow us to monitor their activities. Thus, submit information about the organisation’s record-keeping practices, as well a declaration stating that you are aware of the conditions for duty relief and that the organisation will comply with those conditions, in your application.

Remember to apply in time; the application must be authorised by the time your goods are declared for free circulation.

Authorisations for duty-free import are valid for three years, counting from the date of authorisation. The institution or organisation has to be approved for duty-free import at the time when the application for duty relief is lodged.

Authorisation for duty-free importation

Goods imported by institutions or organisations

The accountable manager may apply for duty relief using the form ‘Application for authorisation to import goods for handicapped persons free of customs duty’, Tv 740.43. Submit the original copy of the application to the address indicated on the form.

Download an application form for authorisation for duty-free imports (in Swedish) pdf, 323.6 kB.

See example of completed application (in Swedish) pdf, 570.8 kB.

Personal information when submitting an application

Attach any documents that indicate that the goods are specifically adapted for persons with disabilities. For example, this could be a brochure.

The accountable manager at the institution or organisation should also attach a statement certifying that they are aware of the criteria for duty relief and that the institution or organisation will meet these. They should also certify that:

• the goods will be sent directly to the designated place of destination;
• the goods will immediately be registered in the inventory of the institution/organisation;
• the goods will exclusively be used for the purposes that are eligible for duty relief; and
• the institution/organisation will facilitate any controls carried out by us to ensure that the criteria for duty relief have been and remain met.

An authorisation for duty-free import is valid for six months from the date of the decision. Please note that the goods must have been ordered before you apply for an authorisation for duty-free import, as the authorisation must have been granted by the time you import the goods.

Importation for the user’s personal use

A permanently handicapped person importing for their own use may apply for duty relief using the form Application for authorisation to import goods for handicapped persons free of customs duty, Tv 740.43. Submit the original copy of the application to the address indicated on the form.

When importing for personal use it is also possible to apply for authorisation for duty-free import directly in the import declaration, as described below. However, we recommend that you use the request form and pre-lodge your application for duty-free import to ensure that your authorisation is granted at the time when you import your goods.

Attach any documents that indicate your disability, and any documents that show that the goods are specifically manufactured for handicapped persons to the application. Also attach the order confirmation for the goods.

An authorisation for duty-free import is valid for six months from the date of the decision. Please note that the goods must have been ordered before you apply for an authorisation for duty-free import, as the authorisation must have been granted by the time you import the goods.

Download an application form for authorisation for duty-free imports (in Swedish) pdf, 323.6 kB.

See example of completed application (in Swedish) pdf, 570.8 kB.

Personal information when submitting an application

Vehicles adapted for disabled persons

To qualify as adapted for disabled persons, the vehicle must, either by design or by a significant adaptation of a standard vehicle, have the necessary technical characteristics to be suitable for use exclusively by persons with permanent disabilities. Each case is assessed individually.

You may choose the type of vehicle that you wish to import. The most important criterion for an authorisation for duty relief is that the vehicle be adapted prior to entering the EU/Sweden. You may apply for duty relief using the form ‘Application for authorisation to import goods for handicapped persons free of customs duty’, Tv 740.43. Submit the application to the address indicated on the form.

You should attach to your application technical specifications showing that the vehicle is specially designed for people with disabilities and how it has been adapted to enable you to use it with your disability.

In addition, we also need documents to prove your disability, such as a statement from your doctor that you need an adapted vehicle. We also accept decisions from the Swedish Social Insurance Agency indicating that they have assess that you need an adapted vehicle.

An adapted vehicle that you have imported duty-free must be used in accordance with the conditions set out in the authorisation. For more information on other post-import restrictions, see the section ‘What restrictions apply to the use of goods after import?’ below.

An authorisation for duty-free import is valid for six months from the date of the decision. Please note that the goods must have been ordered before you apply for an authorisation for duty-free import, as the authorisation must have been granted by the time you import the goods.

Download a form for applying for a duty-free import permit (in Swedish) pdf, 323.6 kB.

See example of completed application (in Swedish) pdf, 570.8 kB.

Personal information when submitting an application

What do I need to know when importing parts or accessories for goods that have previously been granted duty relief?

To facilitate and accelerate the handling of an application for authorisation for duty-free import of spare parts, components and accessories for goods for which you have previously been granted duty relief, you must refer to the authorisation number of the principal goods in your application.

Limitations on the use of the products after importation

For institutions and organisations

Institutions or organisations may lease, lend or transfer goods that have been granted duty relief to persons for whom the activities of the institution or organisation are intended. This may occur free of charge or for a consideration, but not for profit. The goods may not be used for any other purposes while retaining duty-free status.

If the you intend to use the goods for any other purpose and transfer the goods, you must notify Swedish Customs, who will assess whether to impose customs duty and VAT. Here, and in the following sections, transfer is defined as lending, leasing, selling or gifting the goods.

Duty-free status may continue in certain cases, for example if you intend to transfer the goods to another institution or organisation mainly dedicated to the education and assistance of persons with disabilities and which meets the conditions for duty-free status.

One condition for such transfers is that notification be given to Swedish Customs, as the transfer must be approved by Swedish Customs for duty relief to continue to apply to the goods.

Applying to Swedish Customs for authorsation to transfer imported goods without paying customs duty and VAT

As stated above, the transfer must be approved in advance by Swedish Customs.

The institution or organisation must notify Swedish Customs to obtain approval for duty-free transfer. The application should be submitted in writing and signed by accountable manager, and contain the following information:

• Name, corporate identification number and address of the institution or organisation intending to transfer the goods.
• A description of the reason for the application (sale, donation, lending, lease or other)
• Name and corporate identification number of the institution or organisation taking over the goods
• Commodity description
• Quantity of goods
• CN codes of the goods
• Customs ID at the time of importation (where applicable).

Notifying Swedish Customs of other use

A declaration must also be made to Swedish Customs if the goods are not used for their intended purpose or if the institution or organisation wishes to use the goods for purposes other than teaching, or to assist people with disabilities.

If you imported goods for your own use

To be eligible for duty relief, the goods should be used by you. This means that the goods may not be used for any other purpose without losing duty-free status.

Applying to Swedish Customs for authorisation to transfer imported goods without paying customs duty and VAT

If the you intend to use the goods for any other purpose and transfer the goods, you should notify Swedish Customs, who will assess whether to impose customs duty and VAT. Here, and in the following sections, transfer is defined as lending, leasing, selling or gifting the goods.

Duty-free status may continue in certain cases, for example if you intend to transfer the goods to a person with a disability or an institution or organisation mainly dedicated to the education and assistance of persons with disabilities and which meets the conditions for duty-free status.

One condition for such transfers is that notification be given to Swedish Customs, as the transfer must be approved by Swedish Customs for duty and VAT relief to continue to apply to the goods.

You should notify Swedish Customs to obtain approval for duty-free transfer. The application should be submitted in writing and signed by you, and contain the following information:

• Your name, personal identity number and address
• A description of the reason for the application (sale, donation, lending, lease or other)
• The name, personal identity number of corporate identification number of the person to whom the goods are transferred
• Commodity description, for vehicles, the chassis number and registration number must be provided
• Quantity of goods
• CN codes of the goods
• Customs ID at the time of importation (where applicable).

Notifying Swedish Customs of other use

A declaration must also be made to Swedish Customs if the goods are not used for their intended purpose or if you intend to use the goods in other ways than those indicated in your authorisation.

Enter the following codes to apply for duty and VAT relief:

• Data element 99 05 000 000 - Nature of the transaction: 1 for purchase
  
• Data element 14 11 000 000 — Preference: 100
  
• Data element 11 10 000 000 – Additional procedure: Enter a procedure code. The code consists of the letter C and two digits (Cxx). Choose the code that corresponds to the article that you intend to import, the relevant disability and whether the importation is intended for your own use or an institution/organisation.
  The following codes may be applicable:
  • C21: Articles designed for the blind listed in Annex 3. + F45
  • C22: Articles designed for the blind listed in Annex 4, imported by the blind for their own use. + F45
  • C23: Articles designed for the blind listed in Annex 4 imported by designated institutions or organisations. + F45
  • C24: Articles designed for other handicapped persons than the blind, imported by the handicapped persons for their own use. + F45
  • C25: Articles designed for other handicapped persons than the blind, imported by designated institutions or organisations. + F45

• Data element 12 03 000 000 - Supporting documents
  If you have granted prior authorsation, please enter the code for the documents you are attaching:
  • Authorised consignee decision, document code 401G as the type and the authorisation number of the authorisation as the reference number
  • Authorisation for duty-free import, document code 401T as type and the authorisation number as reference number

Apply for a duty-free import authorisation directly in the import declaration

If you are importing goods for your own use, you can apply for a duty-free import authorisation directly in the import declaration.

When applying for authorisation in the import declaration, you must enter the following codes and details to apply for duty and VAT relief:

• Data element 99 05 000 000 – Nature of transaction: 1 for purchases
• Data element 14 11 000 000 – Preference: 100
• Data element 11 10 000 000 – Additional procedure: Enter a procedure code.
  • C22: Articles designed for the blind listed in Annex 4, imported by the blind for their own use. +F45
  • C24: Articles designed for other handicapped persons than the blind, imported by the handicapped persons for their own use. +F45
• Dataelement 12 02 009 000 – Text
  Here, you must enter the text "Application for duty-free import authorisation" and specify which documents you are enclosing:
  • documents proving that you have disability
  • documents showing that the goods are specially designed for people with disabilities

If you use a customs representative, such as a transport company, to transport the goods, the representative will handle your import declaration.

If you wish to handle your customs declaration yourself, you can contact Swedish Customs for guidance.

Contact us

Certain goods intended for people with disabilities are duty-free in Tulltaxan (TARIC), for example wheelchairs. To import the goods VAT-free, you need a duty-free import authorisation. This is set out in Chapter 2, Section 2 of the Act on Exemption from Tax on Import, etc.