Moving to Sweden from a country outside the EU

If you are moving to Sweden from a country outside the EU, one of the requirements for duty and VAT relief is that you intend to live in Sweden for at least one year. If you are moving to Sweden from a country outside the EU to study, a basic requirement is that you are studying full-time.

When you move to Sweden from a country outside the EU, you are required to pay customs duty, VAT and other taxes on the items you bring with you. If you meet certain requirements, you may be exempt from paying customs duty and VAT.

If you have lived in a country outside the EU for less than one year, you will in most cases not be eligible for duty and VAT relief.

Normal residence

In order to apply for duty and VAT relief, you need to understand how Swedish Customs interprets the concept of ‘normal residence’.

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 and professional 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 and professional 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.

Professional ties

When we assess your professional ties to a specific place, your type of employment is taken into account. A permanent position often indicates a stronger connection to a place than a fixed-term contract.