Collectors’ motor vehicles

You can classify a vehicle as a collectors’ vehicle of historical or ethnographic interest and obtain duty-free treatment for the vehicle, but the vehicle must fulfil certain requirements.

What are the requirements for a collectors’ vehicle?

To qualify as a collectors’ vehicle, the vehicle must fulfil the following requirements:

• The vehicle shall be in its original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings 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 and aircraft are excluded.
  
• The vehicle must be at least 30 years old.
  
• The vehicle must be of a model or type which is no longer in production.

What do the requirements mean?

In its original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, and engine

The vehicle must not have been modified from its original condition to a different specification than the original. For example, if the engine has been replaced by one with different specifications than the one with which the vehicle was delivered from the factory, this is considered a substantial modification. The same applies if the engine has been tuned or similar.
Repair and restoration is allowed. Defective or worn parts, accessories and units may be replaced provided that the vehicle is preserved and maintained in a historically correct condition.
Modernised and rebuilt vehicles are not considered to be collectors' vehicles for the purposes of the Combined Nomenclature (see TARIC), even if the rebuilding was done more than 30 years ago. This means, among other things, that so-called "dismantled" and "styled" vehicles are not considered to be in their original state. It is the condition in which the vehicle arrives that determines whether it is considered a collectors’ item.
The term 'transmission' means the power transmission (clutch, gearbox, cardan shaft, driving axle or equivalent).

At least 30 years old

The vehicle must be at least 30 years old to be classified as a collector vehicle.

Of a model or type no longer in production

There are newly produced vehicles on the market with model names older than 30 years, such as Chevrolet Corvette, Ford Mustang, Volkswagen Golf and Passat. These examples of vehicles have changed so much due to technological developments and current requirements, such as environmental requirements, that they cannot be considered to be the same model or type as the 30-year-old model with the same name.

Spare parts

Parts and accessories for motor vehicles are classified under CN heading 9705 provided they are original parts or accessories, are at least 30 years old and are no longer in production.

Also applies to motorcycles

The above requirements also apply mutatis mutandis to motorcycles.

Supporting documents

In order to assess whether the conditions are met, the information should be provided in the form of appropriate documentation, such as reference books, specialised literature, photographs, purchase documents, official vehicle documents or through the opinion of independent inspection and valuation professionals.

Find independent surveyors and valuers appointed by the Swedish Chambers of Commerce (in Swedish).

Waste

Older vehicles in a worse condition, which do not fulfil the conditions to be classified as collector vehicles, may be subject to the waste framework.

Used vehicles - The Swedish Environmental Protection Agency

Have you been charged too much customs duty and VAT for your collectors’ vehicle

If you think you have paid too much customs duty and VAT on your collector's vehicle, you can apply for a refund from Swedish Customs. Remember that an inspection of the vehicle's condition must have been carried out close to the time of import.

Apply for a refund or to make a payment

You should attach the following to your application:

• a purchase document showing the amount you paid for the vehicle
• documents proving the condition of the vehicle at the time of import, such as an original MOT certificate and photos of the car taken at the time of the MOT.