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Duty and VAT relief for students in Sweden

When you move to Sweden to study, you do not need to pay customs duty or VAT on your personal effects, provided you meet certain requirements. You must also be enrolled at a school, university or college for full-time study.

As a student in Sweden, you can receive duty and VAT relief on, for example, the following:

  • Furniture needed to furnish a student room.
  • Items you need for your studies, such as a computer, computer monitor and books.
  • Towels, bed linen.
  • Clothes.

The items must be intended for your personal use during your studies and belong to you when you move to Sweden.

Requirements for duty and VAT relief

  • You must be studying full-time in Sweden and be enrolled at a school, university or college.
  • The items must have belonged to you at the time when you moved to Sweden.
  • You must intend to use the items in the same way in Sweden.

Useful information

You are not eligible for customs duty and VAT relief on goods you purchase online from a country outside the EU while studying.

You can bring your belongings into the country duty- and VAT-free in separate consignments during the period (autumn and spring terms) that you are studying in Sweden.

Apply for duty and VAT relief

You can apply yourself or have a representative or moving company handle your application.

Apply in person at a customs office

Create a packing list

A packing list should contain details of your household effects.

Specify capital goods, such as computers, monitors, etc.

Other items can be listed under general categories such as books, household goods, linen and clothing.

Written statement regarding your studies

You must draw up your own document containing information about your studies and the items for which you are applying for customs duty and VAT relief. There is no specific form for this.

If you are moving, you must print out and sign the document.

Declare your belongings

Complete the ‘Template for manual customs declaration for imports’ form. If you have several different types of goods, you may also need a continuation form.

Data for manual customs declaration for import pdf, 162.1 kB.

Data for manual customs declaration for import – Supplement sheet pdf, 135.6 kB.

Guide for manual customs declaration for imports (in Swedish)

Enter these codes in the Item 1 section to apply for duty relief:

  • Commodity code: 9919 00 00 30
    Please note that goods subject to prohibitions or restrictions should be declared using their corresponding commodity codes in chapters 1–97.
    Restrictions (in Swedish)
  • Additional procedure:
    • C06
    • F45
  • Preference: 100
  • Nature of transaction: 9
  • Supporting documents: Enter the code ‘402U’ and the text ‘Written statement regarding studies’ for the statement that you must attach to the declaration.

Prepare supporting documents

You may need to present a number of supporting documents, for example:

  • A letter from the school or university confirming your enrolment in full-time studies.
  • A certificate showing that the goods are required for your studies.

You personally carry your belongings

If you are travelling with your belongings yourself, please present the documents to a customs officer at the border.

You collect your belongings from a warehouse

If you are collecting your belongings from a warehouse yourself, please present the documents to a customs officer at the nearest customs office. The customs officer will help you complete a customs declaration based on your documents, which you must then present when you collect your belongings from the warehouse.

Find our customs clearance offices


Apply via a representative or moving company

Note:

This applies if you do not visit the customs office in person.

Create a packing list

A packing list should contain details of your household effects.

Specify capital goods, such as computers, monitors, etc.

Other items can be listed under general categories such as books, household goods, linen and clothing.

Written statement regarding your studies

You must draw up your own document containing information about your studies and the items for which you are applying for customs duty and VAT relief. There is no specific form for this.

  1. If you are moving, you must print out and sign the document.
  2. Give the document to your representative or moving company.

Declare your belongings

When you hire a representative or a moving company, they will take care of your customs declaration.


Prepare supporting documents

The representative or moving company may need to present a number of supporting documents, for example:

  • A letter from the school or university confirming your enrolment in full-time studies.
  • A certificate showing that the goods are required for your studies.

The representative or the removal company should submit all the documents to Swedish Customs.