Shortcut to content on this page
Startpage Tullverket
Tullverket

Funeral items

If you wish to bring (import) items into Sweden for a funeral, you do not, in most cases, have to pay customs duty, VAT and other taxes. You can here read about the special rules that apply.

You do not have to pay customs duty, VAT and any other taxes on:

  • a coffin or urn containing the body or ashes of the deceased person; and, appertaining flowers, wreaths and other ornamentation
  • flowers, wreaths and other funerary ornamentation carried for private purposes by people resident in a country outside the EU and taking part in a funeral or coming to adorn a funerary memorial in the EU (Sweden).

How to apply for duty relief

You can apply for duty relief in one of the following ways:

  • Submit a declaration by visiting a customs office upon entry and receiving assistance in registering the information in our import system. To speed up the process, there is a form that you can fill out in advance and bring with you to the customs office (see below).
  • Contact a customs agent who will apply for duty relief in the import declaration.

Basis for manual customs declarations for imports

If you choose to handle your customs declaration yourself, you can provide the information on a simplified form and lodge it at a customs office where a customs officer will help you enter the declaration into our import system.

Find a customs office

Forms

Download the ‘Basis for manual customs declaration for imports’. If you have several different types of goods, you may also need a continuation form.

Help filling in the form

Use our guide to know what to write in the different fields of the form.

Guide for manual customs declaration for imports (in Swedish)

Applicable codes

Enter these codes in the Item 1 section to apply for duty relief:

  • Commodity code: 9919 00 00 40
    Please note that goods subject to prohibitions or restrictions should be declared using their corresponding commodity codes in chapters 1–97.
    Find out what goods are subject to import restrictions.
  • Additional procedure: C41
  • Preference: 100
  • Nature of transaction: 9

Applicable rules

  • Rådets förordning (EG) nr 1186/2009, artikel 113 (information about the council regulation in Swedish)
  • Lag (1994:1551) om frihet från skatt vid import, m.m., 2 kap. 2 § (information about Sweden's relief from tax on importation in Swedish)