Duty and VAT relief when moving due to marriage
When you move to Sweden to get married, you do not need to pay customs duty or VAT on household effects, trousseau and wedding gifts, provided you meet the requirements.
It does not matter whether your wedding takes place in Sweden or in another country, but you must be able to present proof of marriage when applying for customs duty and VAT relief.
Please note that you may bring household effects, trousseaux and wedding gifts into Sweden no earlier than two months before the wedding and no later than four months after the wedding.
You cannot claim relief from customs duty and VAT for alcohol and tobacco. However, you may bring a limited quantity with you as a traveller without paying any duties.
Bringing alcohol from a country outside the EU
Household effects refer to personal effects, linen, furniture and equipment intended for use in your and your spouse’s shared household or for personal use.
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.
Example: You have been living with your family and working outside the EU for a continuous period of at least one year.
The following applies to your belongings:
- Your household effects and trousseaux must have belonged to you.
- You may bring household effects, trousseaux and wedding gifts into 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 a security deposit for the duties until you can prove that the wedding has taken place.
For wedding gifts, the following also applies:
- The gift should be intended for you.
- The person giving the gift should live in a country outside the EU.
- The gift should not be worth more than SEK 11,600.
- The gift should be of the kind normally given as a wedding gift.
After moving to Sweden
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.
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 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 ‘Declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden on the occasion of marriage’ form.
Print and sign the form. The form should be signed by the person who is moving.
Declare household effects, trousseaux and wedding gifts
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)
Applicable codes
Enter these codes in the Item 1 section to apply for duty relief:
- Commodity code:
- Enter code ‘9919 00 00 10’ for trousseaux and household effects
- Wedding gifts should be declared using their corresponding commodity codes in Chapter 1–97. The same applies to goods subject to prohibitions or restrictions.
Restrictions (in Swedish)
- Additional procedure:
Enter two codes here. One code for the requested duty relief, and code F45.- Codes for duty relief:
- C02 for trousseaux and household effects
- C03 for wedding gifts
- When applying for duty relief in advance (at the earliest, two months prior to the wedding), enter the following codes instead:
- C60 for trousseaux and household effects
- C61 for wedding gifts
- F45 for VAT relief
- Codes for duty relief:
- Preference: 100
- Nature of transaction:
- 9 for trousseaux and household effects
- 3 for wedding gifts
- Supporting documents:
- Enter the code ‘401F’ and the text ‘Declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden on the occasion of marriage’ for the declaration that you must attach to the declaration.
- For proof of marriage (marriage certificate or similar), enter the code ‘401B’. After the code, enter the date of the wedding in the format YYYYMMDD.
Prepare supporting documents
You must present a marriage certificate or a written statement confirming that you are getting married and the date of the wedding.
You may also need to provide documents proving that you have had your normal place of residence in a country outside the EU and are now moving to Sweden, for example:
- Proof of departure from Sweden
- 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
- 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).
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 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 ‘Declaration for obtaining relief from customs duty and tax on personal belongings when moving to Sweden on the occasion of marriage’ form
- 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 household effects, trousseaux and wedding gifts
When you hire a representative or a moving company, they will take care of your customs declaration.
Prepare supporting documents
You must present a marriage certificate or a written statement confirming that you are getting married and the date of the wedding.
You may also need to provide documents proving that you have had your normal place of residence in a country outside the EU and are now moving to Sweden, for example:
- Proof of departure from Sweden
- 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
- 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).
Submit your application
The representative or the removal company should submit all the documents to Swedish Customs.