Goods intended for persons with disabilities
If you have a permanent disability, you can import certain goods for your own use free of duty and VAT. The same applies to institutions and organisations primarily devoted to education and assistance for persons with disabilities.
Important considerations:
- You must apply for authorisation for duty-free import for each product that you intend to import.
- It is important to apply well in time to ensure that you are granted the authorisation prior to importing the goods.
- You may also apply for duty relief for spare parts, components and accessories for goods intended for blind persons or otherwise handicapped persons, as well as tools for the maintenance and reparation of such goods. You may apply for such duty relief, provided that the goods are either imported together with the goods for which they are intended, or, if imported at a later time, can be identified as intended for other duty-free goods.
What goods are eligible for duty relief?
Goods for the blind
Goods falling under this heading include adapted talking books, adapted writing and word-processing machines, white canes and certain goods specially designed for the education or scientific and cultural development of the blind.
Council Regulation (EC) No 1186/2009 has two annexes, Annex III and Annex IV. These Annexes cover the goods which may become duty-free upon importation.
Duty-free goods listed in Annex III
The goods listed in Annex III are duty-free regardless of who the consignee is and how they are to be used. The recipient does not need to be approved and no authorisation is required.
Duty-free goods listed in Annex IV
The goods listed in Annex IV are duty-free provided that they are imported either by the blind person himself for his own use or by institutions or organisations engaged in training or providing assistance to the blind. An authorisation for duty-free importation is required for the goods. Institutions and organisations must also be approved by Swedish Customs.
See which goods are duty-free according to Annex IV.
Goods for persons with other disabilities
For goods for persons with disabilities other than blindness, the goods must be specially designed for education, work or social activities for persons with disabilities in order for duty-free access to be granted.
Approved for duty-free use
The institution or organisation must be approved by Swedish Customs in order to be allowed to import goods of this kind duty-free. If you are responsible for operations, you must submit an application for authorisation to be approved as a consignee for duty-free imports to Swedish Customs with a description of the operations. Attach supporting documents such as statutes, annual report and annual report to the application.
Swedish Customs only approves institutions and organisations that provide all the necessary guarantees and whose accounts allow us to monitor operations. You must therefore provide details of your accounting practices in your application and ensure that you are aware of the conditions for exemption from customs duty and that you will comply with these conditions.
Be sure to apply well in advance as you must be approved when you declare your product for release for free circulation.
An authorisation as consignee for duty-free imports is valid for 3 years from the date of the decision.
Duty-free import authorisation
Importation of institutions or organisations
The person responsible for operations applies for authorisation for duty-free imports on the form Application for authorisation for duty-free imports of goods intended for persons with disabilities, Tv 740.43. Send the application to the address indicated on the form.
Download a form for applying for a duty-free import permit (in Swedish) pdf, 195.5 kB.
See example of completed application exempel (in Swedish) pdf, 570.8 kB.
Personal data when you submit an application
To the application, you must attach documents showing that the product is specially designed for persons with disabilities.
As the person responsible at the institution or organisation, you must also attach a declaration certifying that you are aware of the conditions for exemption from customs duty and that the institution or organisation will comply with them. You must also ensure that:
- the goods will be sent directly to the declared destination
- the goods will be immediately entered in the inventory of the institution/organisation
- the goods will be used exclusively for the purposes for which duty-free treatment allows
- the institution/organisation will facilitate any checks we make to ensure that the conditions for duty-free treatment are or remain fulfilled.
Remember to apply well in advance as you must have the permit when you import your product.
The permit is valid for six months from the date of the decision.
Imports for own use
If you have a permanent disability and are importing the goods for your own use, apply for a duty-free import permit on the form Application for a duty-free import permit for goods intended for persons with disabilities, Tv 740.43. Send the application to the address indicated on the form.
Download a form for applying for a duty-free import permit (in Swedish) pdf, 195.5 kB.
See example of completed application exempel (in Swedish) pdf, 570.8 kB.
Personal data when you submit an application
When importing for your own use, it is also possible to apply for an authorisation directly in the import declaration. However, we recommend that you submit a written application in advance so that you have the permit granted when you import your product.
To the application, you must attach documents showing that you have a disability, as well as documents showing that the product is specially designed for people with disabilities.
It is important that you apply well in advance because you must have the permit when you import your product.
The permit is valid for six months from the date of the decision.
Vehicles intended for disabled persons’ personal use
To qualify as adapted for disabled persons, the vehicle must, either by design or by a significant adaptation of a standard vehicle, have the necessary technical characteristics to be suitable for use exclusively by persons with permanent disabilities. Each case is assessed individually.
You may choose the type of vehicle that you wish to import. The most important criterion for an authorisation for duty relief is that the vehicle be adapted prior to entering the EU/Sweden. You may apply for duty relief using the form ‘Application for authorisation to import goods for handicapped persons free of customs duty’, Tv 740.43. Submit the application to the address indicated on the form.
Download a form for applying for a duty-free import permit (in Swedish) pdf, 195.5 kB.
See example of completed application exempel (in Swedish) pdf, 570.8 kB.
Personal data when you submit an application
You should attach to your application technical specifications showing that the vehicle is specially designed for people with disabilities and how it has been adapted to enable you to use it with your disability.
In addition, we also need documents to prove your disability, such as a statement from your doctor that you need an adapted vehicle. We also accept decisions from the Swedish Social Insurance Agency indicating that they have assess that you need an adapted vehicle.
An adapted vehicle that you have imported duty-free must be used in accordance with the conditions set out in the authorisation. For more information on other post-import restrictions, see the section ‘What restrictions apply to the use of goods after import?’ below.
Remember to apply in time, as you must hold the authorisation at the time of importation.
The authorisation is valid for six months counting from the date of authorisation.
What do I need to know when importing parts or accessories for goods that have previously been granted duty relief?
To facilitate and accelerate the handling of an application for authorisation for duty-free import of spare parts, components and accessories for goods for which you have previously been granted duty relief, you must refer to the authorisation number of the principal goods in your application.
What happens post-importation?
For institutions and organisations
An institution or organisation may rent, lend or transfer goods admitted free of duty to persons with disabilities for whom it is active. It can be free of charge or for remuneration but not for profit. The goods shall not be used for any other purpose while duty-free.
If you want to use the goods for another purpose or transfer the goods, this must first be reported to Swedish Customs and we will then decide whether customs duty and VAT are to be paid. Transfer means here and in the following paragraphs lending, renting, selling or giving away the goods.
Exemption from customs duty may continue in certain cases, for example if you intend to transfer the goods to another institution or organisation which is principally engaged in training and assistance for persons with disabilities and which fulfils the conditions for exemption from customs duty.
A prerequisite for such a transfer is that this is notified in advance to Swedish Customs, as the transfer must be approved by Swedish Customs in order for duty-free status to continue to apply to the goods.
Notification to obtain Swedish Customs' approval for the transfer of import goods without paying customs duty and VAT
As stated above, a transfer must be approved by Swedish Customs before it can be carried out.
In order to obtain approval for duty-free transfer, the institution or organisation must submit a notification to Swedish Customs. The notification must be in writing and signed by the operator and contain the following information:
- name, registration number and address of the institution or organisation wishing to dispose of the goods
- a description of the reason for the notification (sale, donation, lending, rental or other reason)
- name and registration number of the institution or organisation wishing to take over the goods
- description of goods
number of goods - CN code of the goods
- customs ID at the time of importation (if applicable).
Notification to Swedish Customs for other uses
A notification to Swedish Customs must also be made if the goods do not come to the intended use or if the institution or organisation wants to use the goods for purposes other than for training and assistance to persons with disabilities.
If you have imported goods for your own use
A condition for exemption from customs duty is that you use the goods for your own use. This means that the goods may not be used for any other purpose while maintaining the exemption from customs duty.
If you want to use the goods for another purpose or transfer the goods, this must first be reported to Swedish Customs and we will then decide whether customs duty and VAT are to be paid. Transfer is here and in the following paragraphs to lend, rent, sell or give away the goods.
Exemption from customs duty may continue in certain cases, for example if you intend to transfer the goods to a person with a disability or to an institution or organisation which is principally engaged in training and assistance for persons with disabilities and which fulfils the conditions for exemption from customs duty.
A prerequisite for such a transfer is that this is notified in advance to Swedish Customs, as the transfer must be approved by Swedish Customs in order for duty-free status to continue to apply to the goods.
To obtain approval for duty-free transfer, you must submit a notification of this to Swedish Customs. The notification must be in writing and signed by you and contain the following information:
- your name, social security number and address
- a description of the reason for the notification (sale, donation, lending, rental or other reason)
- name and personal identification number or company registration number of the person who wants to take over the goods
- description of goods
- number of goods
- CN code of the goods
- customs ID at the time of importation (if applicable).
Notification to Swedish Customs for other uses
A notification to Swedish Customs must also be made if the goods do not come to the intended use or if you want to use the goods in a way other than your authorisation for duty-free import allows.
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 to apply for duty and VAT exemption:
- Data element 99 05 000 000 - Nature of the transaction: 1 for purchase
- Data element 14 11 000 000 — Preference: 100
Data element 11 10 000 000 – Additional procedure: Here you should enter a procedure code. The code consists of the letter C and two digits (Cxx). The code you use depends on which product the import covers, which disability it concerns and whether it is you or an institution/organisation that imports. The following codes may apply:
- C21: Articles intended for the blind listed in Annex 3. + F45
- C22: Articles intended for the blind and imported by the blind themselves for their own use are listed in Annex 4. + F45
- C23: Articles intended for the blind and imported by certain institutions or organisations are listed in Annex 4. + F45
- C24: Articles intended for disabled persons other than blind persons and imported by the disabled persons themselves for their own use. + F45
- C25: Articles intended for disabled persons other than blind persons and imported by certain institutions or organisations. + F45
- Data element 12 03 000 000 - Supporting documents
Enter the code of the documents you attach:- Decision on authorised consignee, document code 401G as type and authorisation number of the authorisation as reference number
- Duty-free import authorisation, document code 401T as type and authorisation number as reference number
Apply for authorisation directly in the import declaration
If you import an item for your own use, you can apply for authorisation directly in the import declaration. You must also attach documents proving that you have a disability as well as documents showing that the product is specially designed for people with disabilities.
If you hire a customs representative, such as a transport company, to transport the goods, the representative will take care of your import declaration.
If you want to handle your customs declaration yourself, you can contact Swedish Customs for guidance.