Authorisation for temporary admission

Authorisation code: TEA

In the context of temporary admission, you may be exempted from customs duty and VAT for packaging materials, commodities intended for tests, product samples and products for trade fairs and exhibitions, but you are required to place a guarantee that covers any customs duty and VAT.

Who is eligible to be authorised?

• The applicant should have an EORI number. This does not apply to applicants established in third countries applying for authorisation directly in the customs declaration.
  Apply for an EORI number.
• You must intend to re-export the goods in the same condition as when you imported them. You are not allowed to process the goods in any way.
• The applicant should provide sufficient guarantees for the correct execution of its operations. For example, the applicant is responsible for ensuring that the goods are not removed from customs supervision.
• The applicant must provide a guarantee. Some exceptions apply to authorisations in advance if the goods are duty free.
  Request to use a comprehensive guarantee.
• Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are not in proportion with any benefits derived from the authorisation by the applicant.
• The applicant shall, unless otherwise authorised by Swedish Customs, keep records that make it possible to trace and identify the goods from the time of import to the time of export.

How to apply

Apply for advance authorisation or apply directly in your customs declaration at the time of importation.

Applying for advance authorisation

Apply for authorisation in the EU Customs Decisions System (CDS). This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application.

To access the CDS, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.

You can find guides here on the website. It is important to use the guides when completing your applications. They contain concrete information about what codes to use in certain data elements, etc.

Request access to Swedish Customs’ online services

The Customs Decisions System, help texts and logging into the system (in Swedish).

Personal data when submitting an application

Our processing time is 30 days. Make sure to submit your application well in advance of the time of importation.

Apply directly in your import declaration

You can apply directly in your import declaration. When applying for authorisation in your import declaration, you are required to place an individual guarantee for customs duty and other national taxes. It is normally not possible to apply for a reduced rate.

Codes for the import declaration and information about where to enter them can be found below.

How to declare

Data element 12 02 008 000 – Code Enter code 00100 as well as the time you need to discharge the procedure by entering code AVSLT and the number of months as numerical characters.

Data element 12 02 009 000 – Text Enter any other information in this free-text box, such as the customs office of exit from which the goods will be exported, if other than the customs office of import.

Data element 18 05 000 000 - Description of goods: Commodity description and method of identification, e.g. serial number.

Data element 18 09 000 000 – Commodity code:

Data element 11 09 000 000 – Procedure: Enter procedure code 5300.

Data element 11 10 000 000 – Additional procedure: D code describing how the goods will be used, i.e., the basis for temporary admission.

Declaration guide for IMDS and IMDP (in Swedish)

Amending your authorisation

If you need to modify the information in an authorisation for temporary admission that has been granted in advance, please use the Customs Decision System (CDS). To access the system, you need authorisation to use the online services on tullverket.se.

You can find guides here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain data elements, etc.

Request access to Swedish Customs’ online services

The Customs Decisions System, help texts and logging into the system (in Swedish).

Modifying an authorisation in the CDS (in Swedish)

Partial relief from customs duty

If your goods do not qualify for full exemption from customs duty, you may still be granted partial duty relief. You may apply for temporary admission with partial duty relief for any goods that are subject to customs duty that are temporarily admitted for use in the EU, with the exception of consumable goods. You will pay 3% of your customs duty at the start of each month, while your goods are placed under temporary admission. Please note the partial relief does not apply to VAT.

You can apply directly in your import declaration. If your application is approved, you will be required to place a deposit for any customs duty at the time of importation. When re-exporting the goods, your deposit will be released, after deducting 3% per initiated calendar month.

Time of validity of the authorisation

Authorisations based on a customs declaration are only valid for the corresponding consignment, i.e. for as long as Swedish Customs specify in your declaration.

The time of validity of an advance authorisation is established on a case-by-case basis. Normally, the maximum time period before being required to remove the goods is 24 months. When importing goods for specific purposes, for example product samples or products for demonstration, the time period is shorter.

If you are unable to re-export your goods before the deadline, you may apply for an extension. This must be done prior to the deadline.

What happens once you are authorised?

Any formalities that apply to your company are provided in the authorisation.

The authorisation is only valid for the economic operator that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.

It is important to read and understand the terms and conditions that apply across all types of authorisations.

Common provisions and regulations (in Swedish).