Tullverket

Honorary decorations

In some cases, when importing cups, honorary declarations, medals and similar objects from countries outside the EU, you are not required to pay customs duty or VAT.

Importing such goods free of customs duty and VAT is conditional on there not being any commercial reason for the importation.

The following goods are eligible for relief from customs duty and VAT:

  1. decorations conferred by governments of third countries on persons whose normal place of residence is in the EU;
  2. cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the EU; these articles should be presented as a tribute to the recipient’s activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event; these articles must be imported into the EU by such persons themselves;
  3. cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the EU as a tribute to the recipient’s activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event;
  4. awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events.

Applying for duty relief

When bringing the goods personally, you should declare them to Swedish Customs as you enter the country. When sending the goods, the transport undertaking is responsible for clearing the goods.

Use the following codes in your import declaration.

  1. Field 24 – Type of transaction: Find the correct code to enter.
  2. Field 36 – Preference code: 100
  3. Field 37 (second sub-field) – Procedure code: C27

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.

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