Goods for charitable organisations

State organisations or other charitable organisations and philanthropic organisations may import certain goods from countries outside the EU without paying customs duty or VAT. To import these goods free of customs duty, the charitable or philanthropic organisations must be approved by Swedish Customs.

One condition for importing goods free of customs duty and VAT is that the importation does not have an adverse impact on competition or enables abuse.

What goods are eligible?

The following goods are exempt from customs duty and VAT:

1. Basic necessities to be distributed free of charge to those in need, such as food, medicine and clothes;
2. Any goods to be used for occasional charitable events for the purpose of collecting funds to the benefit of those in need; such goods should be sent free of charge and free of any commercial interest by a person or organisation in a third country:
3. Equipment and stationary materials sent free of charge and free of any commercial interest by a person or organisation in a third country: These goods should be intended exclusively to fulfil the organisation’s needs in their daily activities to meet the aims of their charitable or philanthropic operations.
   

Remember that relief from customs duty and VAT does not apply to alcoholic products, tobacco, coffee, tea or motor vehicles, with the exception of ambulances.

Authorisation for duty relief

Eligible organisations include:

• Charitable organisations;
• Philanthropic organisations.
  

To qualify as a charitable organisation or philanthropic organisation, the organisation must operate on a non-profit basis. The organisation is thus not allowed to engage in any for-profit activities. It is also not allowed to engage in public activities.

State organisations, such as public, regional and municipal authorities are not required to apply for approval. Swedish Customs includes any state, regional or municipal activity that is run as a corporation, while owned by the state, region or municipality, in the definition of state
organisations.

How to apply

For approval to receive certain goods free of customs duties, the accountable manager should submit an application in the form of a written description of the organisation’s activities to Swedish Customs. Any supporting documents, such as organisation charts, annual reports and activity reports, should be attached.

Swedish Customs will only grant duty relief to organisations that provide all necessary guarantees and whose accounts allow us to monitor their activities. Thus, please submit information about the organisation’s accounting practices, as well a declaration stating that you are aware of the conditions for duty relief and that the organisation will comply with those conditions, in your application.

Remember to apply in time; the application must be authorised by the time you clear your goods.

Authorisations are valid for three years.

The accountable manager should also describe the intended use of each imported item in writing. This applies both to private and public organisations.

What happens post-importation?

You are not allowed to lend, hire out or transfer any goods for which you have been granted duty relief, whether free of charge or for a consideration, under any other conditions than those stipulated in items 1 and 2 above, without first notifying Swedish Customs. This obligation 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 previously indicated. In most such cases, they will be required to pay customs duty and VAT for the goods.

The relief from customs duty and VAT continues to apply, even if you lend, hire out or transfer the goods to another organisation 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:

1. Field 24 – Type of transaction: 1 for purchases, 3 for gifts;
2. Field 33 – Commodity code: 9919 00 00 50;
   Please note that goods subject to prohibitions or restrictions should be declared using their corresponding commodity codes in chapters 1–97;
3. Field 36 – Preference code: 100;
4. Field 37, (second sub-field) – Procedure code: C20;
5. Field 44 – Annexes/Certificates and authorisations; Enter the following codes for your attached documents;
   – Decision regarding an approved consignee for duty-free import; Code 401G and authorisation number (for private organisations);
   - Information about the intended use in writing: Code 401U.
   

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 (pdf) Pdf, 895.8 kB.