Tullverket

Ancillary materials for the stowage and protection of goods during their transport

You may use materials to stow and protects goods during their transport to the EU duty-free and VAT-exempt.

Examples of such goods include rope, straw, cloth, paper, wood and plastics. To qualify for relief from customs duty and VAT, these goods may not be reusable.

Applying for duty relief

Apply for duty relief directly in the import declaration using the following codes:

  1. Field 24 – Type of transaction: 9
  2. Field 36 – Preference code: 100
  3. Field 37 (second sub-field) – Procedure code: C37

VAT relief

If you are registered for VAT, any VAT exemption is determined by the Swedish Tax Authority.

Remember that you must apply for duty relief to benefit from VAT relief, even if you are registered for VAT. One condition for VAT relief is authorisation for VAT relief from Swedish Customs. This applies even if the goods are duty-free according to Tulltaxan (Taric).

Find out more about VAT relief in the brochure VAT on imports (in Swedish) Pdf, 895.8 kB.

Last updated:


4000
Spam protection with captcha * (mandatory)