Duty and VAT relief on return goods when moving to Sweden after studies abroad
When you return to Sweden after studying in a country outside the EU, you do not need to pay customs duty or VAT on your return goods, provided you meet certain requirements.
If you have not had your normal residence outside the EU for a continuous period of at least one year, you can apply for duty and VAT relief on your personal effects. Return goods are the items you took with you when you moved abroad and which you are bringing back home to Sweden.
What is your normal residence?
Your ‘normal residence’ is the place where you live on a long-term basis and to which you have personal ties. You cannot have your normal residence in Sweden and in a country outside the EU at the same time.
If our assessment of your personal ties is not sufficient to determine where your normal residence is, we will also take into account the length of your stay outside the EU in our assessment.
Personal ties
When we assess your personal ties to a specific place, several factors are taken into account, such as:
- Family
- Housing circumstances
- Economic interests
- Registration in the population register
- Social benefits.
Family includes a spouse, cohabiting partner, registered partner, children and parents with whom you live.
Have you had your normal residence outside the EU for a continuous period of at least one year?
Requirements for duty and VAT relief
- You must bring the items back to Sweden in their original condition within three years of moving from Sweden.
- You can prove that you took the items with you to the country outside the EU where you are studying. Do the following:
- Refer to the export declaration made by the transport company when you left Sweden (you must be able to show your customs ID for that declaration).
- Present, for example, receipts and flight tickets or other documents proving your stay abroad.
The time limit for returns is three years, but you have the option of requesting an extension.
VAT relief for return goods
If all requirements are met, your returned goods may also be exempt from VAT. But then it is also required that you were the owner of the product when you brought it from the EU and that you are still the owner of the product when you now return to Sweden.
Apply for customs duty and VAT relief
You can apply yourself or opt to let a representative or moving company handle your application.
Apply in person at a customs office
Documents required for the application
Create a packing list
A packing list should contain details of your household effects.
Specify capital goods, such as computers, monitors, etc.
Other items can be listed under general categories such as books, household goods, linen and clothing.
Declare your belongings
Complete the ‘Data for manual customs declaration for import’ form. If you have several different types of goods, you may also need a supplement sheet.
Data for manual customs declaration for import pdf, 162.1 kB.
Data for manual customs declaration for import – Supplement sheet pdf, 135.6 kB.
Use our guide to know what to write in the different fields of the form.
Guide for manual customs declaration for imports (in Swedish)
Enter these codes in the Item 1 section to apply for duty relief for return goods:
- Commodity code: Find you product in TARIC or contact us.
Tulltaxan (TARIC)
Contact us - Additional procedure:
- F01
- F01
- Preference: 100
- Nature of transaction: 9
- Supporting documents: Enter the code ‘N830’ here, if you are referring to an export declaration, or ‘406Q’ for items such as purchase receipts, airline tickets or other documents proving your stay abroad.
Prepare supporting documents
You may need to present a number of supporting documents, for example:
- The export declaration drawn up by the transport company when you left Sweden (you must be able to provide your customs ID for that declaration)
- Receipts and flight tickets or other documents proving your stay abroad.
Submit your application
You personally carry your belongings
If you are travelling with your belongings yourself, please present the documents to a customs officer at the border.
You collect your belongings from a warehouse
If you are collecting your belongings from a warehouse yourself, please present the documents to a customs officer at the nearest customs office. The customs officer will help you complete a customs declaration based on your documents, which you must then present when you collect your belongings from the warehouse.
Apply via a representative or moving company
Documents required for the application
Note:
This applies if you do not visit the customs office in person.
Create a packing list
A packing list should contain details of your household effects.
Specify capital goods, such as computers, monitors, etc.
Other items can be listed under general categories such as books, household goods, linen and clothing.
Declare your belongings
When you hire a representative or a moving company, they will take care of your customs declaration.
Prepare supporting documents
You may need to present a number of supporting documents, for example:
- The export declaration drawn up by the transport company when you left Sweden (you must be able to provide your customs ID for that declaration)
- Receipts and flight tickets or other documents proving your stay abroad.
Submit your application
The representative or the removal company should submit all the documents to Swedish Customs.