Goods for embassies, consulates and international organisations

Missions and consulates of foreign states, including staff, importing goods from a non-EU country do not have to pay customs duties or VAT in some cases. This also applies to international organizations that enjoy immunity and privileges.

Consignees eligible for relief from customs duty and VAT can be divided into two groups: group A and group B.

Group A

The following consignees may import goods free of customs duties and VAT:

• foreign missions, career consulates and unpaid consulates of foreign countries;
• persons belonging to the diplomatic, administrative or technical staff of a foreign mission;
• foreign countries’ career consuls or consulate civil servants;
• family members belonging to the households of the aforementioned persons.

One condition for duty relief is that the person applying for duty relief must be eligible in accordance with the Vienna Convention.

Administrative or technical staff, consul civil servants or their family must import goods within a year from the time when the person was installed at the mission or consulate (according to the notification given to the Ministry for Foreign Affairs).

Applying for duty relief

Apply for duty relief directly in the import declaration and attach one of the forms below, depending on for whom the imported goods are intended.

Download the form Application for duty-free import, if the goods are intended for a foreign mission, an diplomatic agent, or their family

Download the form Application for duty-free import, if the goods are intended for a consulate, a career consular officer, or their family

Please send two copies of the form to the Ministry for Foreign Affairs, where your application will be supplemented with information about the category to which the consignee belongs. The Ministry for Foreign Affairs will return one copy of your application to the foreign mission or consulate, which in turn will submit it to the customs office when clearing the goods.

If the goods are intended for an unsalaried consular post, the Head of the Consular Post should sign the form and submit it to Swedish Customs.

You are not required to use the Application for duty-free export form when receiving courier consignments or consular mail.

Group B

International organisations or persons tied to an international organisation may import goods free of customs duty and VAT. One basic requirement is that that the organisation or person fall within the scope of the Act on Immunity and Privileges (19976:661) or regulations based on this act.

The person must be eligible for duty relief according to statutes or agreements that apply in relation to Sweden.

Apply for duty relief directly in the import declaration. Attach a document where the organisation attests their compliance with the criteria for duty relief. The applicant drafts the document.

Transfer of vehicles after import

A motor vehicle, vessel or aircraft that has been imported duty free may not be transferred earlier than two years after clearing the vehicle with Swedish Customs. If the vehicle is transferred earlier, you will be required to pay customs duty and VAT, which is calculated based on the value of the vehicle at the time of transfer.

Customs duty and VAT are not charged for transfers in any of the following cases:

1. the owner of the vehicle is deceased; or
2. the owner of the vehicle has been transferred from Sweden. The owner must have owned the vehicle for at least six months after it was cleared with Swedish Customs. In these cases, the transfer of the vehicle should be made in close conjunction with the owner’s transfer to a new post, and at the earliest three months prior to the same;
3. the vehicle is transferred to a person who is also entitled to duty relief in accordance with these regulations. In this case, you are required to attach a declaration from the person transferring the vehicle stating an intention to pay customs duties for the vehicle if it is transferred prior to two years after clearing the vehicle with Swedish Customs. Please send your declaration to the Ministry for Foreign Affairs, who will in turn submit it to Swedish Customs.
   

If it becomes necessary to transfer the vehicle at an earlier point than two years after clearing it with Swedish Customs, the person granted duty relief should notify the Ministry for Foreign Affairs. If the Ministry for Foreign Affairs deems that the vehicle should be subject to import duties, they will forward the notification to Swedish Customs.

Corresponding regulations regarding transfers also apply in cases where an international organisation or a person tied to such organisations have been granted duty relief for vehicles. In such cases, the notification should be submitted to Swedish Customs.

Transfer of other goods after import

If an article is transferred at an earlier point than one year after clearing the article with Swedish Customs, the person granted relief from customs duty and VAT will be required to pay customs duty and VAT.

If it becomes necessary to transfer goods at an earlier point than one years after clearing them with Swedish Customs, the person granted duty relief should notify the Ministry for Foreign Affairs. If the Ministry for Foreign Affairs deems that the goods should be subject to import duties, they will forward the notification to Swedish Customs. Customs duty and VAT are calculated based on the value of the goods at the time of transfer.

Corresponding rules on transfer also apply to an international organization or a person associated with such an organization. In this case, however, notification is made to Swedish Customs.

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: 10T for group A and 11T for group B
4. Field 44 – Annexes/Certificates and authorisations; Enter the following codes for your attached documents;
   - Group A: Application for duty-free import. Code 401A
   - Group B: A written assurance of conformity with the criteria for duty relief. Code 402U
   

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, 895.8 kB.