Duty exemption for returnees
As a returnee, you may be granted a duty exemption for your personal belongings if your normal residence is located in Sweden, but you have been staying in a country outside the EU for more than one year for professional reasons.
Duty exemption for personal property
You can be granted duty exemption for personal property in your ownership when returning to Sweden. You must have had need of the items in question and used them as intended during your stay in the other country.
Your need for the personal property must also remain applicable in Sweden.
During your first year back in Sweden, you are not allowed to sell, lend, pawn or rent out any of the personal property for which you were granted duty exemption without first informing Swedish Customs and paying duty, tax and VAT for the items.
You have a full year to bring home your personal property when applying for tax exemption.
Duty exemption for vehicles
In order to be granted duty exemption for a vehicle, you must have owned the vehicle for at least one year prior to your move to Sweden. The time of ownership is calculated from the day you received the vehicle to the day you return to Sweden.
During the time of ownership abroad, you must have needed and used the vehicle. You must have used the vehicle normally with consideration taken to the environment and other factors.
During you first year back in Sweden, you may not sell, lend, pawn or rent out the vehicle without first informing Swedish Customs and paying duty, VAT and other taxes for it.
You may be granted duty exemption for one vehicle of the same type (e.g. a motorcycle, a car, a caravan or a boat) per three year-period.
How to request exemption from duty as a returnee
You can register your personal belongings with Swedish Customs by completing a number of forms. Learn more about the respective documents:
- The Single Administrative Document (SAD) form
- The form “Declaration for obtaining relief from customs duty and tax on personal belongings when returning to Sweden”
- The packing list
- Supporting documents
You can submit the documents in the following ways:
- When you arrive with your personal belongings, you can present the documents to a Customs Officer at the border.
- If your belongings are being delivered by a removal firm, you must provide the firm with the documents along with a power of attorney for the driver to present them to a Customs Officer at the border.
- If you are to retrieve your personal belongings from a storage, present your documents to the customs clearance office at the warehouse where your items are located.
The form “Declaration for obtaining relief from customs duty and tax on personal belongings when returning to Sweden”
Once you have completed the form “Declaration for obtaining relief from customs duty and tax on personal belongings when returning to Sweden”, you need to print and sign the original document.
A so called packing list should contain information regarding your personal belongings. Specify capital goods, such as vehicles, televisions, computers, refrigerators and similar items. Other items can be reported under collective terms, such as books, household goods, linen and clothing.
If you belong to the returnee category, you may need to provide supporting documents, such as:
- Registration in the municipality where your residence has been located
- Residence permit and, where applicable, work permit
- Certificate from your employer
- Lease agreement or contract of sale for your residence
- Proof that you are moving back to Sweden (e.g. proof of residence or residence permit, a decision from the Swedish Tax Authority concerning registration in the Population Register, employer’s certificate, lease agreement or proof of purchase for a residence)
You may also be asked to present documents proving that you have met the deadlines for owning and using a certain product in a country outside of the EU, such as:
- Purchase documents (i.e. receipts, invoices or hire-purchase agreements)
- Foreign insurance documents
- Registration and traffic insurance documents for vehicles
- Shipping documents
Import declaration with the Single Administrative Document (SAD) form
You can download the Single Administrative Document from the European Commission's website. You find the link to the document in the first line of the page Single administrative document (SAD) – European Commission.
When declaring imports on the Single Administrative Document (SAD) form, the following fields must be completed and the following codes used:
In the first subdivision of this box, enter “EU” if you are moving from an EFTA country (Iceland, Norway, Lichtenstein or Switzerland). Enter “IM” if you are moving from a country other than an EFTA country.
In the second subdivision, enter “A”.
Enter your full name and address.
Enter the total number of items in the declaration. This must match the total you enter in box 33.
Enter the consignee’s full name and address. Under “No”, you must enter an identity number comprising a country code (ordinarily SE), personal identity number and additional digits. For Swedish private individuals, the additional digits are 00. Thus, a Swedish identity number can here look as follows: SE123456123400.
For consignments with a value over SEK 10,000, you enter the country code and personal identity number. For consignments with a value under SEK 10,000, you can enter zeroes instead of the personal identity number.
In the menu, select Code Lists, Search codes. Under Code type, select Country codes.
If you yourself are the declarant, enter “ Consignee”.
15. a) Dispatch/export country code
Enter the letter code for the country of dispatch, e.g. “US” for the USA.
24. Nature of transaction
Enter the code “9”.
30. Location of goods
Enter an authorised location of goods code. An authorised location of goods code comprises three letters and shows the warehouse in which the goods are located. If you do not know the authorised location of goods code, you can ask the warehouse operator.
31. Packages and description of goods
Marks and numbers – Container No(s) – Number and kind
- Enter the number of packages (i.e. the number of packages in your consignment). Distinguish between wrapped goods and unwrapped goods.
- Describe how the goods are marked (i.e. the markings on the packages).
- Enter the type of packages (i.e. how the goods are packaged, e.g. “CT” for carton and “CS” for case).
33. Commodity code
Enter the code “9965 00 00 00”.
In the third or fourth subdivision of this box, enter the supplementary code “X001” for means of transport (motor vehicles, caravans, vessels and aircraft) and “X002” for other belongings.
When declaring commodities that are subject to prohibitions or restrictions, remember to use the relevant commodity codes in chapters 1 to 97 of the Harmonised System and not those in chapter 99.
34. a) Country of origin, code
Enter the letter code for the commodities’ country of origin.
In the menu, select Code Lists, Search codes. Under Code type, select Country codes.
Enter the code “100”.
- In the first subdivision, you enter a four-digit code. For standard import of belongings, the code is “4000”.
- In the second subdivision, you enter the code “40T”.
38. Net mass
For the commodities entered in box 31, enter the net mass (weight) expressed in full kilos.
44. Additional information/Documents produced/Certificates and authorisations
Always use the document code “401F” for the declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden that you attach to the import declaration.
For a commodity with a value over SEK 100,000 and for means of transport (regardless of value), you must use the document codes given below for the supporting documents you attach to the import declaration.
- 401Q Document verifying your time outside the EU on the grounds of work
- 402Q Document verifying your return to Sweden
- 401C Document verifying that you own a certain commodity
- 401D Document verifying that you have used a certain commodity during your time outside the EU
46. Statistical value
Enter the consignment’s statistical value in SEK. This value is the total amount of the commodities’ value plus freight and insurance.
48. Deferred payment
54. Place and date, Signature and name of declarant/representative
Enter place and date. Sign the original copy of the document and also enter your name in block letters.
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