Fuel for vehicles and special containers
Fuel in the standard containers of some motor vehicles can be imported to Sweden free of customs duty and VAT. The specific provisions can be found here.
The vehicles covered are motorised road vehicles such as private motor vehicles, commercial vehicles and motorcycles, as well as special containers. The exemption does not apply to fuel for rail vehicles (locomotives).
The exemption from customs duty and tax also applies to fuel in portable containers in private motor vehicles and motorcycles, but not exceeding 10 litres per vehicle, and to lubricants necessary for the normal operation of a motor vehicle during the journey.
The fuel may not be used in any vehicle other than the one in which it was imported. It may not be removed for storage except for necessary repairs to the vehicle and may not be transferred free of charge or in return for payment. If these provisions are not complied with, customs duties and taxes shall be paid.
Definitions
Standard tanks
Tanks that the manufacturer installs as standard in all vehicles of the same model. The tank must be permanently installed in such a way that the fuel can be used directly both to propel the vehicle and, where applicable, to power cooling systems or other systems during transport.
Gas tanks that are installed and used in the same way as above shall also be considered standard tanks.
Special containers
All containers equipped with specially designed devices for cooling systems, acidification systems, thermal insulation systems or other systems.
Standard tanks for special containers
Tanks fitted by the manufacturer as standard in all containers of the same type. The tank shall be permanently installed in such a way that the fuel can be used directly to power cooling systems and other systems with which the special containers are equipped during transport.
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