Goods to be used by monarchs or Heads of State

Some goods to be used by monarchs or Heads of State are admitted free of customs duty and VAT.

The imported goods must fall within one of the following categories:

1. a gift to a reigning monarch or Head of State;
2. goods to be used or consumed by reigning monarchs and Heads of State of third countries during their official stay in the EU. This duty relief also applies to persons officially representing the monarch or Head of State, and to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or Heads of State.
   

Applying for duty relief

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

1. Field 24 – Type of transaction: 3 for gift, 9 for other
2. Field 36 – Preference code: 100
3. Field 37 (second sub-field) – Procedure code: C29
   

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.