Duty and VAT relief when returning to Sweden after temporary work
When you return 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
Due to temporary employment, you have been living in a country outside the EU for at least one year. You have maintained your primary residence in Sweden.
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.
Your primary residence is where, for example, your family lives.
You have been living with your family and working outside the EU for a continuous period of at least one year.
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 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 returning 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: 9965 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 - Additional procedure:
- 40T
- F45
- 40T
- 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 returning 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:
- A certificate from your employer confirming that you have worked in a country outside the EU for at least one year
- Registration with the local authority where you have had your residence
- A residence permit and, if applicable, a work permit
- A tenancy agreement or purchase contract for your home
- Proof that you are returning to Sweden (for example, proof of a residence permit or right of residence, the Swedish Tax Agency’s Decision on population registration, employment contract, tenancy or purchase agreement for residence).
You may also need to provide documents showing that you have met the time requirements for owning and using a particular item in a country outside the EU, 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 returning 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
You may need to present a number of supporting documents, for example:
- Registration with the local authority where you have had your residence
- A residence permit and, if applicable, a work permit
- An employment contract or certificate from your employer
- A tenancy agreement or purchase contract for your home
- Proof that you are returning to Sweden (for example, proof of a residence permit or right of residence, the Swedish Tax Agency’s Decision on population registration, employment contract, tenancy or purchase agreement for residence).
You may also need to provide documents showing that you have met the time requirements for owning and using a particular item in a country outside the EU, 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.