Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

Bodies competent to deal with the protection of copyrights or the protection of patent rights may import goods from countries outside the EU without paying customs duty or VAT.

The following goods are exempt from customs duty and VAT:

1. trademarks;
2. patterns;
3. constructions;
4. applications for patents.
   

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: C34
   

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.