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Military equipment

Military authorities may import certain goods from countries outside the EU free of import duties.

To obtain duty relief, the person intending to use the goods for military purposes must have an end-use authorisation. This means that only a military authority with an end-use authorisation can obtain duty relief for certain weapons and military equipment. In Sweden, these authorities are the Swedish Defence Materiel Administration (FMV), the Swedish Defence Radio Establishment (FRA), the Swedish Armed Forces (FM) and the Swedish Defence Research Agency (FOI).

What goods are eligible for duty relief?

Goods included in this relief from customs duty are listed in Annex I of Council Regulation (EC) No 150/2003 suspending import duties on certain weapons and military equipment. This includes firearms and ammunition, explosives, detonators and other military equipment.

Find out what goods are included in this relief from customs duty from Annex I of Council Regulation (EC) no 150/2003 suspending import duties on certain weapons and military equipment.

Duty relief is also granted for parts, components and sub-units that meet any of the following criteria:

  • the articles are intended to form part of or be assembled together with goods in Annexes I and II of the Regulation;
  • the articles are intended for reparations, renovations or maintenance of goods in Annexes I and II of the Regulation.

Goods listed in Annex I and II of Council Regulation (EC) no 150/2003 suspending import duties on certain weapons and military equipment.

Goods imported for training or product testing of goods listed in Annex I and II may be imported free of customs duty.

Certificate for military equipment

For Swedish Customs to grant relief from customs duty, it is necessary to submit a certificate for military equipment, together with the customs declaration when the goods are placed under the end-use procedure. The person submitting information to us electronically is responsible for storing the certificate together with any supporting documents.

The Swedish Defence Material Administration is the authority responsible for issuing such certificates.

Provisions post-importation

The goods should be used for military purposes, and are subject to customs supervision for three years after the date of release for free circulation. Any other usage while the goods are subject to customs supervision should be reported to Swedish Customs, who will assess whether to impose customs duty.

Apply for duty and VAT relief

Apply for duty and VAT relief directly in the import declaration.

Note:

In case of simplified import declaration, the claim for duty relief must be made already in the simplified declaration. The data in data element 11 10 000 000 ‘Additional procedure’ must not differ between the simplified and supplementary declaration.

In case of entry in the declarant's records (EIDR), the claim for duty and VAT relief must already be made in the arrival notification. The entry in data element 11 10 000 000 ‘Additional procedure’ must not differ between the notification and the supplementary declaration in case of EIDR.

Enter the following codes in your customs declaration to apply for duty relief:

  • Dataelement 99 05 000 000 – Nature of transaction: 1
  • Dataelement 14 11 000 000 – Preference: 100
  • Dataelement 11 09 000 000 – Procedure: 4400
  • Dataelement 11 10 000 000 – Additional procedure: 30X
  • Dataelement 12 03 000 000 – Supporting documents
    Enter the following code for your attached documents;
    • Certificate of military equipment, C645, followed by the number of the certificate
      Authorisation for end-use, N990, followed by the authorisation number.