Duty exemption for immigrants
As an immigrant, you may be granted duty exemption for your movables if your normal residence has been continuously located outside the EU for at least one year.
Duty exemption for personal property (belongings)
You can obtain duty and tax exemption on personal property that has belonged to you for at least six months prior to leaving for Sweden. Additionally, at the place where you had your normal residence outside the EU, these belongings must have been used by you or members of your household for at least six months. You must also intend to use your belongings for the same purpose in your new, normal residence in Sweden.
In the first year of being granted duty/tax exemption for the goods, you must not in any way transfer any part of the belongings to anyone else. If, during this time, you wish to sell, lend, pledge, rent out or give away any part of the property, you must first notify Swedish Customs. This is because you will then have to pay customs duty, VAT and other taxes on the goods. There are no exemptions from this time limit.
To be able to apply for exemption from customs duty and tax on personal property, you have a year to get your belongings to your new home.
Duty exemption for vehicles
To be granted duty/ tax exemption for a vehicle, the vehicle must have belonged to you for at least six months prior to leaving for Sweden. Additionally, at the place where you had your normal residence outside the EU, the vehicle must have been used by you or members of your household for at least six months. You must also intend to use the vehicle for the same purpose in your new, normal residence in Sweden.
In the first year of being granted duty/tax exemption for the vehicle, you must not in any way transfer it to anyone else. If, during this time, you wish to sell, lend, pledge, rent out or give away the vehicle, you must first notify Swedish Customs. This is because you will then need to pay customs duty, VAT and other taxes on the vehicle. There are no exemptions from this time limit.
How to request exemption from duty as an immigrant
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)
- The form “Declaration for obtaining relief from customs duty and tax on personal belongings when migrating to Sweden”
- A packing inventory
- 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 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 retrieving your personal belongings from 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 migrating to Sweden”
Once you have completed the form “Declaration for obtaining relief from customs duty and tax on personal belongings when migrating to Sweden”, you need to print and sign the original form.
A packing inventory 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 immigrant category, you may need to provide supporting documents, such as:
- Proof of emigration from Sweden
- 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 to Sweden (e.g. proof of residence or residence permit, or decision from the Swedish Tax Authority concerning registration in the Population Register)
You may also be asked to present documents proving that the goods have belonged to you, and been used by you or a member of your household for at least six months at your place of residence in a third country, 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 “9905 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 “C01” (immigrant).
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 residence outside the EU
- 402Q Document verifying your migration 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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