Duty exemption for personal belongings for those moving due to marriage
If you are moving to Sweden due to marriage, you may be granted duty exemption for your personal belongings. Your normal residence must have been located outside of the EU for a continuous period of at least one year before moving to Sweden.
It does not matter if your wedding is held in Sweden or another country; however, you will need to present proof of the marriage when applying for duty exemption.
Duty exemption for household goods and wedding attire
You may be granted duty exemption for household goods and you and your partner’s wedding attire. Household goods refers to personal property, such as linen, furniture and equipment intended for you and your partner’s common household or personal use. You may only apply for duty exemption for personal belongings for items that belong to you.
During your first year from the time when duty relief was granted, you are not allowed to transfer the goods to any other party. Should you wish to sell, lend, pawn or rent out any part of the property for which you were granted duty exemption during this period, you are required to first notify Swedish Customs, as you are required to pay customs duty, VAT and any other taxes for the items. Exemptions from this requirement cannot be given.
You can bring your personal belongings in to Sweden no earlier than two months before the wedding and no later than four months after the wedding. If you bring them in before the wedding, you must provide security for the fees until you can prove that the wedding has taken place.
You may also be granted duty exemption for a wedding gift if
- the gift is intended for you
- the person giving the gift resides in a country outside the EU
- the gift’s value does not exceed SEK 2,000
- The gift is of a kind normally given as a wedding gift.
Remember that certain items are subject to special regulations, e.g. food, plants and certain fruits, animals, pharmaceuticals and weapons. It might be useful to know that you cannot get tax exemptions for alcohol or tobacco products.
How to apply for duty exemption for personal belongings when moving due to marriage
You can register your personal belongings with Swedish Customs by submitting
- an import declaration using the Single Administrative Document (SAD) form
- the form “Declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden due to marriage”'
- a packing list
- 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 must 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 to retrieve 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 moving to Sweden due to marriage”
Once you have completed the form “Declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden due to marriage”, you need to print and sign the original form.
A packing list should contain information about your belongings. Specify capital goods, such as television sets, computers, refrigerators, alcohol, tobacco etc. Other items may be declared using collective terms, such as books, household items, textiles and clothes.
You are required to present a marriage certificate or a written declaration that you intend to get married, including the intended date therefor.
You may also need to provide documents that establish that you had your place of residence in a third country and are moving to Sweden, 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)
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” for trousseaux and household effects and the code “3” for wedding gifts.
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 “9919 00 00 10” for trousseaux and household effects.
Wedding gifts must be declared under the relevant commodity codes in chapters 1 to 97 of the Harmonised System. The same applies to commodities subject to prohibitions or restrictions.
Enter the code “100”.
In the second subdivision, you enter the code “C02” for trousseaux and household effects or “C03” for wedding gifts.
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
Enter the code matching each document you attach.
- For evidence of marriage (marriage certificate or similar), enter the code “401B”.
- For a written declaration that you are going to marry, enter the code “402F”.
- For a declaration for duty exemption for movables, enter the code “401F”.
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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