Students´ belongings

If you are coming to stay in the EU/Sweden to study, you can bring certain items without having to pay customs duty and tax. This requires that the items belong to you and are intended for your personal use during your studies.

Examples of items you may bring are:

used furniture, to an extent needed to furnish a student´s room
items you need for your studies, for example a computer
household linen
clothing.

To get this duty and tax relief, you have to be enrolled at a school or a university for full-time study.

You can get duty and tax relief at least once each school year.

How do I apply for relief?
You apply for duty and tax relief in the import declaration.

Codes to use in the import declaration to apply for duty and tax relief
Box 36, preference: 100
Box 37, second subdivision, procedure: C 06

Please enclose

A document certifying that you have been admitted to and enrolled at an educational establishment, for example a university, as a full-time student.
A written assurance that you meet the conditions to obtain duty and tax relief.
A list of the items for which you apply for duty and tax relief.

Forms
Single Administrative Document (SAD) external link, opens in new window

What law applies?
Council Regulation (EC) No 1186/2009, articles 21 and 22
The Provisions on Exemption from Customs Duty (TFS 1994:57), section 10
The Act of Exemption from Taxation upon Import (SFS 1994:1551), chapter 2, section 2