Military equipment

Military authorities may import certain goods from countries outside the EU free of import duties.

To qualify for duty relief, the goods must be intended for use for military use by military forces or on their behalf. Furthermore, there should be a certificate for military equipment for the goods and the military authority that intends to use the goods for military purposes should have authorisation for procedures for end use of certain weapons and military equipment.

What goods are eligible for duty relief?

Goods included in this relief from customs duty are listed in Annex I of Council Regulation (EC) No 150/2003 suspending import duties on certain weapons and military equipment. This includes firearms and ammunition, explosives, detonators and other military equipment.

Find out what goods are included in this relief from customs duty from Annex I of Council Regulation (EC) no 150/2003 suspending import duties on certain weapons and military equipment.

Duty relief is also granted for parts, components and sub-units that meet any of the following criteria:

• the articles are intended to form part of or be assembled together with goods in Annexes I and II of the Regulation;
• the articles are intended for reparations, renovations or maintenance of goods in Annexes I and II of the Regulation.
  

Goods listed in Annex I and II of Council Regulation (EC) no 150/2003 suspending import duties on certain weapons and military equipment.

Goods imported for training or product testing of goods listed in Annex I and II may be imported free of customs duty.

Supporting documents

For Swedish Customs to grant relief from customs duty, it is necessary to submit a certificate for military equipment, together with the customs declaration when declaring the goods for free circulation. The person submitting information to us electronically is responsible for storing the certificate together with any supporting documents.

The Swedish Defence Material Administration is the authority responsible for issuing such certificates.

Provisions post-importation

The goods should be used for military purposes, and are subject to customs supervision for three years after the date of release for free circulation. Any other usage while the goods are subject to customs supervision should be reported to Swedish Customs.

Applying for duty relief

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

• Field 24 – Type of transaction: 1 Purchase
• Field 36 – Preference Code: 115
• Field 37 (second sub-field) – Procedure code: 30X
• Field 44 – Annexes/Certificates and authorisations; Enter the code for your attached documents;
  – Certificate of military equipment, C645, followed by the number of the certificate.
  – Authorisation for end-use, N990, followed by the authorisation number.