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Moving to Sweden from a country outside the EU

People moving to Sweden from a country outside the EU to settle may apply for relief from duty and tax on personal belongings. The rules on relief differ between people migrating to Sweden and those returning.

On this page you will find some brief information on duty and tax relief for personal belongings. For further information, please read our brochure — Duty and tax relief when you move to Sweden from a country outside the EU. It contains more detailed information on the conditions for relief and specific rules applying to vehicles that you bring in, for example.

Am I migrating or returning?

You are migrating, for example

  • if you have never lived in Sweden or in any other EU country before
  • if you and your family have lived in a country outside the EU for at least one year
  • if you are single and have no ties left in the EU, i.e. you are no longer registered as a resident and have neither a home, nor any kind of work in the EU.

You are returning, for example

  • if you have been staying in a country outside the EU for at least one year because of a temporary employment, while keeping your home and your family in Sweden
  • if you are single and have been on temporary leave from your permanent employment in Sweden to stay and work outside the EU for at least one year.

What will be considered my date of immigration or return?

You are considered to be immigrating or returning the day you arrive in Sweden to settle. To be entitled to duty and tax relief you must have the intention of staying in Sweden for at least one year.

Duty and tax relief does not cover unused products

Personal belongings are everything you keep in your home, such as household effects, linen, furniture, personal items, bicycles, cars and other vehicles, pets. You or your family must have used the goods for household or personal purposes.
 
Personal belongings may not be of a nature or quantity that reflects any commercial interest.

Vehicles

Under specific circumstances you may be eligible for relief from duties and taxes on cars and other vehicles such as motorcycles, boats and caravans. Read more about the specific conditions in our brochure by following the link at the bottom of this page.

How do I present my belongings to Customs?

You can either declare your goods to Customs yourself or you can employ a customs agent to help you.

You present your goods and apply for relief by submitting a customs import declaration using the Single Administrative Document, SAD. You must also complete and enclose the form called “Declaration for obtaining relief from customs duty and tax on personal belongings".
 
In some cases you also have to present supporting documents to verify the information given in the declarations. Read more in our brochure by following the link at the bottom of this page.

Codes to use in the import declaration

Box 33, Commodity Code 9905000000 (migration)
               Commodity Code 9965 00 00 00 (return)
 
Third or fourth subdivision, additional code:
X001, means of transport (motor vehicles, caravans, vessels, aircraft) 
X002, other personal belongings

Please note, though, that goods subject to any prohibition or restriction should not be declared in chapter 99, but in their relevant commodity codes in chapter 1 to 97.

Box 36, preferential code: 100

Box 37, second subdivision, procedure code: C01 for migration, 40T for return.

Box 44, additional information: enter the document code for each document you enclose with the import declaration.

Documentscodes:  

401F Declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden (Tv 740.42).

401Q Document verifying your residence in a non-EU country (migration) or the stay in a non-EU country on account of an occupation (return).

402Q Document verifying the migration/return to Sweden.

401C Document verifying ownership.

401D Document verifying that the goods were used during your residence/stay in a non-EU country.

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