Litter and feed for animals during their transport

Litter and feed of various descriptions to be used for animals during their transport to the EU may be admitted free of import duties and VAT.

This duty and VAT relief is granted on the condition that the goods are put on board the means of transport used to convey the animals and that they are intended for the animals during their transport.

Applying for duty relief

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

1. Field 24 – Type of transaction: 9
2. Field 36 – Preference code: 100
3. Field 37 (second sub-field) – Procedure code: C38
   

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