Authorisation for temporary admission
Temporary admission refers to temporarily importing goods to the EU with the intention of re-exporting them in an unaltered state.
Authorisation code: EUTEA
In the context of temporary admission, you may be exempted from customs duty and VAT for packaging materials, commodities intended for tests, product samples and products for trade fairs and exhibitions, but you are required to place a guarantee that covers any customs duty and VAT.
Who is eligible to be authorised?
- The company must have an EORI number. This does not apply to companies established in third countries.
Applying for an EORI number. - The applicant may be established in a third country.
- You must intend to re-export the goods in the same condition as when you imported them. You are not allowed to process the goods in any way.
Guarantee
You are normally required to place a guarantee for both customs duty and VAT. When applying for an advance authorisation, you are required to hold an authorisation to use a comprehensive guarantee. The comprehensive guarantee must cover temporary admission and authorisation must be granted before the company can apply for authorisation for temporary admission.
Information about comprehensive guarantees and how to apply.
How to apply
Apply for advance authorisation or apply directly in your customs declaration at the time of importation.
Applying for advance authorisation
To obtain advance authorisation you need to submit and print the corresponding form. An authorised company signatory should sign the form, the original copy of which should be sent to Swedish Customs.
Our processing time is 30 days. Make sure to submit your application well in advance of the time of importation.
Swedish Customs’ application processing procedures (in Swedish).
Apply directly in your import declaration
You can apply directly in your import declaration. Please note that you can only apply when using a standard customs declaration. When applying for authorisation in your import declaration, you are required to place an individual guarantee for customs duty and other national taxes. It is normally not possible to apply for a reduced rate.
Field 44 of the import declaration should contain the following information:
- Name and address of the applicant (company;
- CN code, quantity and value of the goods;
- Commodity description and method of identification, e.g. serial number;
- Intended use, i.e. the basis for temporary admission, with reference to the applicable article;
- How long the goods will remain here, i.e. the time from importation to exportation;
- The location where the goods will be used;
- The exit customs office from which the goods will be exported, if other than the entry customs office;
- Code 00100 (Simplified authorisation).
When declaring online, the above information is entered in the field Special information. Enter 00100 in the field Special information/Code. Also enter call-me code 15. This indicates that you are applying for an authorisation in your declaration.
Partial relief from customs duty
If your goods do not qualify for full exemption from customs duty, you may still be granted partial duty relief. You may apply for temporary admission with partial duty relief for any goods that are subject to customs duty that are temporarily admitted for use in the EU, with the exception of consumable goods. You will pay 3% of your customs duty at the start of each month, while your goods are placed under temporary admission. Please note the partial relief does not apply to VAT.
You can apply directly in your import declaration. If your application is approved, you will be required to place a deposit for any customs duty at the time of importation. When re-exporting the goods, your deposit will be released, after deducting 3% per initiated calendar month.
Time of validity of your authorisation
Authorisations based on a customs declaration are only valid for the corresponding consignment, i.e. for as long as Swedish Customs specify in your declaration.
The time of validity of an advance authorisation is established on a case-by-case basis. Normally, the maximum time period before being required to remove the goods is 24 months. When importing goods for specific purposes, for example product samples or products for demonstration, the time period is shorter.
If you are unable to re-export your goods before the deadline, you may apply for an extension. This must be done prior to the deadline.
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