You can here read about the special rules that apply for classifying a vehicle as a vehicle that is collectable for reasons of historic or ethnographic interest.
You may classify a vehicle as a vehicle that is collectable for reasons of historic or ethnographic interest and thereby relieve it from customs duty. However, the vehicle must fulfil certain requirements. The heading for a collectable (collectors´) vehicle is 9705. This gives customs duty relief and a VAT rate of 12 per cent. The rules can be found in the additional note 1 to chapter 97.
What are the requirements for a vehicle to be collectable?
A collectable vehicle (or collectors’ vehicle) is not equivalent to a vintage vehicle. To fulfil the requirements to be classed as a collectable vehicle, a vehicle must be:
- in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles are excluded;
- at least thirty years old;
- of a model or type which is no longer in production.
The following requirements are regarded as fulfilled if the vehicle fulfils the above requirements:
- The vehicle must be relatively rare.
- The vehicle must normally not be used for its original purpose.
- The vehicle must be the object of special transactions outside normal trading in similar items of everyday use.
- The vehicle must be of considerable value.
What do the requirements entail?
In original condition with no significant modifications to chassis, bodywork, steering, brakes, transmission/suspension and engine
The vehicle must not have been so modified from its original condition that its specifications differ from those of the original. If, for example, the engine has been replaced with one that has different specifications from the one with which the vehicle was supplied from the factory, this is regarded as a significant modification. The same applies if the engine has been tuned, etc.
Repairs and reinstatement are permitted. Defective or worn out parts, accessories and units may be replaced provided that the vehicle is kept and maintained in a historically correct condition.
Modernised and rebuilt vehicles are not considered to be collectable vehicles as per Sweden’s customs tariff, even if the rebuild took place more than 30 years ago. This means that so called “over-restored” and “styled” vehicles are not considered to be in original condition. It is the condition in which a vehicle is presented that determines whether it is to be regarded as a collectable vehicle. Thus, for example, a vehicle that needs to be restored does not fulfil the original condition requirement.
“Transmission” here means power transmission (clutch, gearbox, cardan shaft, powered wheel shaft or similar).
At least 30 years old
To be classed as a collectable vehicle, a vehicle must be at least 30 years old.
Of a model or type that is no longer manufactured
The market has newly produced vehicles with model names that are more than 30 years old, e.g. Chevrolet Corvette, Ford Mustang Volkswagen Golf and Passat. Technical development and today’s requirements (e.g. environmental) have so changed these vehicles that they cannot be considered to be of the same type or model as their 30-year-old counterparts.
To be able to assess whether the classification conditions have been fulfilled, information should be supplied in the form of appropriate documentation (e.g. reference books, trade literature, photos, purchase documents and official vehicle documents) or statements from independent, recognised experts.
Parts and accessories for motor vehicles are classified in heading 9705, provided that they are original parts or accessories, that they are at least thirty years old and that they are no longer in production.
Where relevant, the above requirements also apply to motorcycles.
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