Goods intended for trade fairs
You may import certain goods to use or consume at trade fairs or similar events in the EU free of customs duty and VAT.
Goods eligible for relief from customs duty and VAT may be divided into several groups:
Small representative samples of goods manufactured outside the EU
Relief from customs duty and VAT is limited to samples of goods that are:
- imported free of charge in the shape of product samples or obtained in the context of an exhibition of goods imported unpacked from a country outside the EU;
- solely distributed free of charge to visitors at a trade fair or similar event;
- not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market; in the case of foodstuffs and beverages not packaged as mentioned above, consumed on the spot at the exhibition;
- in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.
Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus
Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the EU. Such goods should be consumed or destroyed at the exhibition.
In their total value and quantity, the goods are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.
Materials of negligible value
Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair. The materials should be destroyed by use.
Printed matter, catalogues etc. to be distributed free of charge
The goods in this group include printed matter, catalogues, prospectuses, price lists and advertising posters
- intended to be distributed free of charge to advertise goods demonstrated at trade fairs and manufactured in countries outside the EU, and
- distributed to visitors at the place where the exhibition is held.
In their total value and quantity, the goods are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.
Non-qualifying goods for duty relief
The following goods may never be imported without paying customs duty and VAT:
- alcoholic products;
- tobacco or tobacco products;
- fuels, whether solid, liquid or gaseous.
Applying for duty relief
Apply for duty relief directly in the import declaration using the following codes:
- Field 24 – Type of transaction: 9
- Field 36 – Preference code: 100
- Field 37 (second sub-field) – Procedure code: C32
- Field 44 – Annexes/Certificates and authorisations; Enter code 402U and submit a written declaration of compliance with the criteria for duty relief.
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
Trade fairs or similar are defined as:
- exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts;
- exhibitions and events held mainly for charitable reasons;
- exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural, or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding;
- meetings of representatives of international organisations or collective bodies;
- official or commemorative ceremonies and gatherings.
In other words, it is not possible to import goods for exhibitions staged for private purposes in commercial stores or premises to sell goods of third countries without paying customs duty or VAT.
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