Tullverket

Educational, scientific and cultural materials

In some cases, when importing specific goods related to education, science and culture, you are not required to pay customs duty or, in some instances, VAT. Authorisation is required to import such goods free of customs duty.

United Kingdom

Remember that that the United Kingdom as of 1 January 2021 no longer is a member of the EU. Consequently, you need authorisation to import educational, scientific and cultural materials free of customs duties. This assumes that your imported goods are subject to customs duty – if the goods already are duty-free, then no authorisation is required.

It is important to apply well in time prior to the time of importation, as you must hold the authorisation when declaring your goods for free circulation.

In addition to authorisation to import the goods duty-free, a private organisation, institution, gallery or museum also need to be approved for duty-free import (applies to goods in Annex II). This authorisation must also be approved prior to the date of importation.

What goods may qualify for duty relief?

This category contains a wide variety of goods, for example certain maps, reproduction films for the production of books, photographic plates and films of an educational, scientific or cultural nature. Collectors’ objects and artworks imported by galleries and museums are included, provided that they are not intended for sale.

There are two annexes to Council Regulation (EC) No 1186/2009, Annex I and Annex I. These annexes contain lists of goods that may be eligible for relief from customs duty.


Duty-free goods according to Annex I

The goods in Annex I are duty-free, regardless of the consignee and their intended use. No authorisation or consignee approval is necessary.

Find out which goods are duty-free according to Annex I.

Duty-free goods according to Annex II

The goods in Annex II are duty-free provided that they are intended for institutions or organisations for educational purposes, or scientific or cultural purposes. The institutions and organisations should be public or approved by Swedish Customs. Authorisation for duty-free import is also required.

Find out which goods are duty-free according to Annex II.

Authorisation for duty relief

If the consignee is a private organisation, an institution, a gallery or a museum, it must be approved to import free of customs duties by Swedish Customs.

The accountable manager of the establishment 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 you import your goods.

A decision as an for approved consignee is valid for three years.

Authorisation for duty-free importation

You need authorisation for duty-free import for each individual product that you intend to import.

The accountable manager of the establishment should apply for authorisation by submitting the corresponding form to Swedish Customs.

Remember to apply in time; you must hold the authorisation at the time of importation.

The authorisation is valid for six months.

Download an application form for authorisation for duty-free importation Pdf, 243.5 kB. (in Swedish)

If your application concerns audio-visual materials of an educational, scientific or cultural nature, and these are included in Annex II A, your accountable manager should submit information about the contents of the materials in writing.

If your application concerns collectables and artworks of an educational, scientific or cultural nature, your accountable manager should attach a written assurance stating that the goods are collectables and artworks of an educational, scientific or cultural nature, and that the goods are not intended to be sold.

If your goods are imported by someone other than the institution that received the authorisation, the goods may only be duty-free on the condition that the institution purchased the goods prior to importation and that the goods are sent directly to the institution. The consignee should be indicated on the customs declaration.

What happens post-importation?

You may not lend, hire out or transfer, whether for a consideration or free of charge, the goods and equipment, without first notifying us. This also applies if you no longer fulfil the requirements for duty relief or if you wish to use the goods for other purposes than those indicated in the authorisation. In most such cases, you will be required to pay customs duty on the goods.

The relief from customs duty continues to apply, even if you lend, hire out or transfer the goods to another organisation or institution that fulfils the criteria for duty relief, and intends to use the articles for purposes that are eligible for duty relief.

Applying for duty relief

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

  • Field 24 – Type of transaction: 1 for purchases and 3 for gifts
  • Field 36 – Preference code: 100
  • Field 37 (second sub-field) – Procedure code: C11 for goods according to annex 1 or C12 for goods according to Annex 2:
  • Field 44 – Annexes/Certificates and authorisations; Enter a code for your attached documents;
    • Decision regarding an approved consignee for duty-free import, code 401G, and authorisation number (applies to goods according to Annex II)
    • Authorisation for duty-free importation, code 401T, and authorisation number (applies to goods according to Annex II)

The Swedish Tax Authority will assess your eligibility for VAT relief

VAT relief is generally not granted for educational, scientific and cultural materials.

Exceptions to this rule include materials such as films, photographs and printed matters produced by the United Nations or its specialised agencies. VAT relief may be granted for collectibles and artworks not intended for sale and which are imported by galleries, museums or any other institution approved by Swedish Customs.

For companies registered for VAT, any VAT exemption is determined by the Swedish Tax Authority.

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

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