Duty and VAT relief when moving to Sweden
When you move to Sweden, you do not need to pay customs duty or VAT on the personal effects you bring with you to Sweden, provided you meet the requirements.
Personal effects are the items that make up your household. These include, for example, household goods, curtains, bed linen, furniture, clothing and personal effects. Personal effects also include your car or other vehicle, as well as your pet.
You cannot claim relief from customs duty and VAT for alcohol and tobacco as part of your personal effects. However, you may bring a limited quantity with you as a traveller without paying any duties.
Requirements for customs duty and VAT relief
Before moving to Sweden
You must meet one of the following requirements:
- You have never previously been an EU resident, which includes Sweden or
- You have had your normal residence outside the EU for a continuous period of at least one year.
This applies to your items (your personal effects):
- The items must have belonged to you for at least 6 months prior to your departure for Sweden.
- You, or someone in your household, must have used the items you are bringing with you for at least 6 months in your residence outside the EU.
If you wish to send your goods in advance:
- You must submit a declaration stating that you intend to move your normal place of residence within six months.
- Provide a guarantee for customs duties, VAT and other fees.
Example: You have been living with your family and working outside the EU for a continuous period of at least one year.
Have you had a fixed-term job in a country outside the EU but still have your main residence in Sweden?
After moving to Sweden
- You plan to use these items in the same way in your new home in Sweden.
- You have one year to bring your belongings home. This period starts from the day you arrive in Sweden to take up residence here.
- During the first year from the date you were granted relief from customs duty, you must not sell, rent out, lend, give away or pledge the items for which you have been granted customs duty and VAT relief. If you wish to do so anyway, you must notify Swedish Customs and pay duty, VAT and other fees on the goods. Exceptions from this requirement cannot be given.
Frequently asked questions about the requirements for customs duty and VAT relief
We answer the most common questions about what applies if you are moving to or from Sweden and want customs duty and VAT relief.
Apply for customs 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
Documents required for the application
Create a packing list
A packing list should contain details of your household effects.
Specify capital goods such as vehicles, televisions, computers, alcohol, tobacco and similar items.
Other items can be listed under general categories such as books, household goods, linen and clothing.
Complete the form ‘Declaration for obtaining relief from customs duty and tax on personal belongings when migrating to Sweden’
Print and sign the form. The form should be signed by the person who is moving.
Declare your items (your personal effects)
Complete the ‘Data for manual customs declaration for import’ form. If you have several different types of goods, you may also need a supplement sheet.
Data for manual customs declaration for import pdf, 162.1 kB.
Data for manual customs declaration for import – Supplement sheet pdf, 135.6 kB.
Use our guide to know what to write in the different fields of the form.
Guide for manual customs declaration for imports (in Swedish)
Enter these codes in the Item 1 section to apply for duty relief:
- Commodity code: 9905 00 00 00
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: C01
- When applying for duty relief in advance (at the earliest, six months before the move is planned), enter the following codes instead: C42. You must also enter the document codes 401Q and 402Q in the supporting documents field, followed by the date of your planned move. The date should be entered in the format YYYYMMDD.
- F45
- Preference: 100
- Net. Continuation code:
- X001 for means of transport (motor vehicles, caravans, ships and aircraft)
- X002 for other household items
- X001 for means of transport (motor vehicles, caravans, ships and aircraft)
- Nature of transaction: 9
- Supporting documents: Enter the code ‘401F’ and the text ‘Declaration for obtaining relief from customs duty and tax on personal belongings when migrating to Sweden’ 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:
- Proof of departure from Sweden
- Documents proving that you have had your normal place of residence outside the EU
- Registration with the local authority where you have had your residence
- A residence permit and, if applicable, a work permit
- A certificate from your employer
- A tenancy agreement or purchase contract for your home
- Registration with the local authority where you have had your residence
- Proof that you are moving to Sweden (for example, proof of a residence permit or right of residence, the Swedish Tax Agency’s Decision on population registration).
You may also need to present documents showing that the goods have belonged to you and been used by you or a member of your household where you have had your normal residence outside the EU for at least six months, for example:
- Purchase documents (e.g. receipts, invoices or hire purchase agreements)
- Foreign insurance documents
- Vehicle registration and vehicle insurance documents
- Shipping documents.
Submit your application
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.
Apply via a representative or moving company
Documents required for the application
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 vehicles, televisions, computers, refrigerators, alcohol, tobacco and similar items.
Other items can be listed under general categories such as books, household goods, linen and clothing.
Complete the form ‘Declaration for obtaining relief from customs duty and tax on personal belongings when migrating to Sweden’
- Print and sign the form The form should be signed by the person who is moving.
- Give it to your representative or moving company.
Declare your items (your personal effects)
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:
- Proof of departure from Sweden
- Documents proving that you have had your normal place of residence outside the EU
- Registration with the local authority where you have had your residence
- A residence permit and, if applicable, a work permit
- A certificate from your employer
- A tenancy agreement or purchase contract for your home
- Registration with the local authority where you have had your residence
- Proof that you are moving to Sweden (for example, proof of a residence permit or right of residence, the Swedish Tax Agency’s Decision on population registration).
The representative or moving company may also need to present documents showing that the goods have belonged to you and been used by you or a member of your household where you have had your normal residence outside the EU for at least six months, for example:
- Purchase documents (e.g. receipts, invoices or hire purchase agreements)
- Foreign insurance documents
- Vehicle registration and vehicle insurance documents
- Shipping documents.
Submit your application
The representative or the removal company should submit all the documents to Swedish Customs.