Tullverket

Articles intended for handicapped persons

Handicapped persons may import certain goods for their own usage free of customs duty and VAT. The same applies to institutions and organisations who primarily engage in education and support to handicapped persons.

United Kingdom

Remember that that the United Kingdom as of 1 January 20121 no longer is a member of the EU. This means that you need authorisation for duty-free imports of goods intended for a handicapped person.

It is important to apply well in time prior to the time of importation, as you must hold the approval when declaring your goods for free circulation. This assumes that your imported goods are subject to customs duty – if the goods already are duty-free, then no authorisation is required.

In addition to authorisation for duty-free import, institutions and organisations must also be approved for duty-free import. This authorisation must also be approved prior to the date of importation.

Important considerations:

  1. You must apply for authorisation for duty-free import for each product that you intend to import.
  2. It is important to apply well in time to ensure that you are granted the authorisation prior to importing the goods.
  3. You may also apply for duty relief for spare parts, components and accessories for goods intended for blind persons or otherwise handicapped persons, as well as tools for the maintenance and reparation of such goods. You may apply for such duty relief, provided that the goods are either imported together with the goods for which they are intended, or, if imported at a later time, can be identified as intended for other duty-free goods.

What goods are eligible for duty relief?

Duty-free goods for blind or otherwise handicapped persons include:

  1. specifically designed talking books;
  2. specifically designed typewriters and word processing machines;
  3. some goods that are specifically designed for education, or scientific and cultural development for the blind and partially sighted;
  4. white canes.

Council Regulation (EC) No 1186/2009of 16 November 2009 setting up a Community system of reliefs from customs duty.

Goods other than those intended for the blind or partially sighted must be specifically designed for education, work or social activities for handicapped persons to qualify for duty relief.

You may also apply for duty relief for spare parts, components and accessories for goods intended for blind persons or otherwise handicapped persons, as well as tools for the maintenance and reparation of such goods. You may apply for such duty relief, provided that the goods are either imported together with the goods for which they are intended, or, if imported at a later time, can be identified as intended for other duty-free goods.

Authorisation

An approval for duty-free import is required for each product that you intend to import.

Approval

The institution or organisation should be approved by Swedish Customs. The accountable manager of the institution or organisation should apply for authorisation by submitting a description of its operations to us. Attach any supporting documents, such as organisation charts, annual reports and activity reports.

Remember to apply in time; the application must be authorised by the time your goods enter into free circulation.

Approval decisions are valid for three years from the approval date.

Applications on designated forms

Application for authorisation to import goods for handicapped persons free of customs duty

Example of a completed application

Swedish Customs’ application processing procedures.

What do I need to know when importing parts or accessories for goods that have previously been granted duty relief?

To facilitate and accelerate the handling of an application for authorisation for duty-free import of spare parts, components and accessories for goods for which you have previously been granted duty relief, you must refer to the authorisation number of the principal goods in your application.

What happens post-importation?

For institutions and organisations

Institutions or organisations may lease, lend or transfer goods that have been granted duty relief to persons for whom the activities of the institution or organisation are intended. This may occur free of charge or for a consideration, but not for profit.

The institution or organisation may also lease, lend or transfer goods to another institution or organisation that meets the requirements for duty relief and intends to use the goods for purposes that are eligible for duty relief. The accountable manager at the first institution or organisation must first notify us thereof.

Goods imported free of customs duty may not be lent, leased or transferred, in any other cases than the above, without first notifying Swedish Customs, and paying any customs duty and VAT for the goods. This also applies if the institution no longer fulfils the requirements for duty relief or if you wish to use the goods for other purposes than those indicated in the authorisation. Institutions registered for VAT should instead declare VAT to the Swedish Tax Authority.

Users importing goods for their own use.

If a handicapped person has imported duty-free goods for their own use and wishes to lease, lend or transfer such goods, they must first notify us. In most such cases, they will be required to pay customs duty and VAT for the goods. This also applies if the institution no longer fulfils the requirements for duty relief or if you wish to use the goods for other purposes than those indicated in the authorisation.

Applying for authorisation

Institutions or organisations

The accountable manager at the institution or organisation may apply for duty relief using the form Application for authorisation to import goods for handicapped persons free of customs duty, Tv 740.43.

Attach any documents that indicate that the goods are specifically manufactured for handicapped persons to the application.

The accountable manager at the institution or organisation should also attach a statement certifying that they are aware of the criteria for duty relief and that the institution or organisation will meet these. They should also certify that:

  • the goods will be sent directly to the designated place of destination;
  • the goods will immediately be registered in the inventory of the institution/organisation;
  • the goods will exclusively be used for the purposes that are eligible for duty relief; and
  • the institution/organisation will facilitate any controls carried out by us to ensure that the criteria for duty relief have been and remain met.

It is important to apply well in time to ensure that you are granted the authorisation prior to importing the goods.

Importation for the user’s personal use

A handicapped person importing for their own use may apply for duty relief using the form Application for authorisation to import goods for handicapped persons free of customs duty, Tv 740.43.

It is also possible to apply for authorisation directly in the import declaration. However, we recommend that you submit an application in writing in advance to ensure that your authorisation is granted at the time when you import your goods.

Applications for imports for your own use should contain the same information as an application from an institution or organisation.

It is important to apply well in time to ensure that you are granted the authorisation prior to importing the goods. Attach any documents that indicate your disability, and any documents that show that the goods are specifically manufactured for handicapped persons to the application.

Using your authorisation

An authorisation for duty-free imports that is issued in advance is valid for 6 months.

Upon receiving your authorisation, it is important to read it carefully and identify any conditions that apply to your authorisation.

When receiving the goods

At the time for importation, you can choose to submit your Import Declaration using a Single Administrative Document (SAD) or electronically.

Download the Single Administrative Document (SAD) as a PDF file

Applicable codes and documents to attach to your Import Declaration


  • If you applied for authorisation in advance, please present your authorisation and any other supporting documents, e.g. an invoice, when submitting an Import Declaration on paper.
  • Enter your authorisation number for duty-free import and code 401T in field 44 – Special information/Annexes.
  • When applying for authorisation directly in your Import Declaration to import goods for your own use, please enter your application in field 44 – Special information/Annexes. Attach any documents that indicate your disability, and any documents that show that the goods are specifically manufactured for handicapped persons to the application.

Enter transaction code 1 in field 24.

Enter preference code 100 in field 36.

Enter a procedure code in field 37 (second sub-field). The code consists of the letter C and two digits (Cxx). Choose the code that corresponds to the article that you intend to import, the relevant disability and whether the importation is intended for your own use or an institution/organisation.

If the consignee is an institution or an organisation, please enter information about the authorisation number of the Decision regarding an authorised consignee for duty-free import, as well as code 401G, in field 44 – Special information/Annexes.

Code list

  • C21: Articles designed for the blind listed in Annex 3.
  • C22: Articles designed for the blind listed in Annex 4, imported by the blind for their own use.
  • C23: Articles designed for the blind listed in Annex 4, imported by designated institutions or organisations.
  • C24: Articles designed for other handicapped persons than the blind, imported by the handicapped persons for their own use.
  • C25: Articles designed for other handicapped persons than the blind, imported by designated institutions or organisations.

Use the declaration guide when completing the Single Administrative Document.

Use the declaration guide when declaring electronically.

Vehicles adapted for disabled persons

To qualify as adapted for disabled persons, the vehicle must, either by design or by a significant adaptation of a standard vehicle, have the necessary technical characteristics to be suitable for use exclusively by persons with disabilities. Each case is assessed individually.

You may choose the type of vehicle that you wish to import. The most important criterion to be granted duty relief is that the vehicle be adapted prior to entering the EU/Sweden. Your application for authorisation for duty-free imports must clearly indicate in what manner the car has been adapted to cater to your disability. Please also attach documentation with information about the characteristics and technical specifications of the vehicle, showing that the vehicle is specifically constructed for persons with a disability. Furthermore, we need contact information and a personal identity number, as well as the car model, year of manufacture, colour and body number. We also need information about the supplier, including their address and contact information.

We also need supporting documents about your disability or a statement from a doctor establishing that you need an accessible vehicle. We also accept decisions from the Swedish Social Insurance Agency indicating that they have assess that you need an accessible vehicle.

A vehicle that has been imported duty-free as an accessible vehicle must be used in accordance with the conditions set out in the authorisation. If you intend to sell it, you must first notify Swedish Customs. We will then charge customs duty and VAT based on the market value at the time of transfer.

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