Capital goods and other equipment imported on the transfer of activities from a third country

In some cases, when ceasing activities in a third country, imports of capital goods and other equipment are exempt from customs duty. The same applies to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity.

In this context, an undertaking is defined as an independent economic unit of production or of the service industry.

Relief from customs duty is given on the following conditions:

1. you must continue operating a similar activity in the EU;
2. the goods must belong to the undertaking;
3. the goods must have been used in your undertaking for at least one year prior to the cessation of activities;
4. the goods must be imported within a year of the cessation of activities;
5. the goods must be used for the same purposes after the transfer;
6. the quantity of the goods must be appropriate for the size and nature of the undertaking.
   

For agricultural undertakings, the relief from customs duty includes its livestock.

Duty relief is not granted to:

1. undertakings that are transferred to the EU for the purpose of merging with, or being absorbed by, an undertaking established in the EU, without a new activity being set up;
2. means of transport which are not of the nature of instruments of production or of the service industry;
3. supplies of all kinds intended for human consumption or for animal feed;
4. fuel and stocks of raw materials or finished or semi-finished products;
5. livestock in the possession of dealers.
   

What happens post-importation?

During the first year after the importation, goods which have been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, without prior notification to the competent authorities. You will then be required to pay customs duty on the goods. Exceptions from this requirement cannot be given.

Where there is a risk of abuse, Swedish Customs may extend this period to three years.

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: C09 (undertakings) or C10 (persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity).
   
4. Field 44 – Annexes/Certificates and authorisations; Enter the following codes for your attached documents;
   - A written assurance of conformity with the criteria for duty relief. Code 402F
   - Documents in support of the claim that the company has permanently ceased its activities in the third country. Code 404Q
   - Documents in support of the claim that the company is transferring its activities to Sweden to continue with corresponding activities. Code 405Q

Special information and documents for goods worth more than SEK 100,000.

When requesting relief from customs duty for goods worth more than SEK 100,000, you are also required to submit the following information and documents:

1. A description of the distinguishing characteristics, commodity description and value (this information may be submitted in separate documents).
2. Certificates of ownership. Code 401C.
3. Documents supporting that the goods have been used in the company for at least one year since the cessation of activities. Code 401D.