Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims

Goods of every description, imported by organisations authorised by Swedish Customs for this purpose, to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries who are buried in the EU, shall be admitted free of import duties and VAT.

Importing such goods free of import duties requires authorisation from Swedish Customs. Apply for authorisation by submitting a written description of your activities to Swedish Customs. 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.

Authorisations are valid for three years.

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: C40
4. Field 44 – Annexes/Certificates and authorisations; Enter the authorisation number of the authorisation from Swedish Customs and document code 401G.
   

The Swedish Tax Authority will assess your eligibility for VAT relief

If you are registered for VAT on imports, 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.