Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment

Health authorities, hospital departments or medical research institutions may in some cases import instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment free of customs duties. Authorisation is required to import such goods free of customs duty.

This relief from customs duty also applies to spare parts, components and accessories for the instruments and apparatus. You may also import tools to be used for the maintenance, checking, calibration or repair of instruments or apparatus.

To benefit from this relief from customs duty, the instruments or apparatus must be donated either by a charitable or philanthropic organisation or by a private individual. They may also be purchased entirely with funds supplied by a charitable or philanthropic organisation or with voluntary contribution. The gift or donation may not be related to any commercial intent and there may not be any connection between the donor and the manufacturer of the goods.

Authorisation for duty relief

You need approval from Swedish Customs to import this type of goods duty free.

The accountable manager of the establishment should apply for authorisation by submitting a description of its operations to us. Attach any supporting documents to the application, such as organisation charts, annual reports and activity reports.

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

A decision as an approved consignee is valid for three years.

Apply for authorisation for each import

You need authorisation for duty-free import for each individual product that you intend to import.

The accountable manager of the health institution, hospital administration or establishment applies for authorisation from Swedish Customs. Your application should include:

1. a product description;
2. KN number;
3. intended use of the product;
4. name and address of the manufacturer and supplier;
5. country of origin;
6. customs value;
7. number of goods.
   

Enter the following for gifts:

1. name and address of the giver;
2. a written assurance that donation of the instruments or apparatus in question does not conceal any commercial intent on the part of the donor, and the donor is in no way connected with the manufacturer of the instruments or apparatus for which relief is requested.
   

Send your application to:
Tullverket
Box 12854
112 98 Stockholm

Remember to apply in time; you must hold the authorisation at the time of importation.

The authorisation is valid for six months.

What happens post-importation?

You may not lend, hire out or transfer, whether for a consideration or free of charge, the goods and equipment, without first notifying us. This also applies if you no longer fulfil the requirements for duty relief or if you wish to use the goods for other purposes than those indicated in the authorisation. In most such cases, you will be required to pay customs duty on the goods.

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 36 – Preference code: 100
3. Field 37 (second sub-field) – Procedure code: C17
4. 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
   – Authorisation for duty-free import: code 401T and authorisation number