Laboratory animals and biological or chemical substances intended for research
Public or private establishments principally engaged in education or scientific research may import certain goods from countries outside the EU free of customs duty and VAT.
The following goods are exempt from customs duty and VAT:
- animals specially prepared for laboratory use;
- biological or chemical substances, provided that they are imported for non-commercial purposes.
Biological or chemical substances that are exempt from customs duty and VAT
Pdf.
Authorisation for duty relief
Private establishments must be approved by 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, 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 of approval is valid for three years.
The organisation's accountable manager should also describe the intended use of each imported item. This applies both to private and public establishments.
Applying for duty relief
Apply for duty relief directly in the import declaration using the following codes:
- Field 24 – Type of transaction: 1 for purchases, 3 for gifts
- Field 36 – Preference Code: 100
- Field 37 (second sub-field) – Procedure code: C15
- 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 (applies to private establishments).
– Information about the intended use in writing: Code 401U
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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