Miscellaneous documents and articles
You may import certain documents, publications, photographs and other articles from countries outside of the EU duty free.
Examples of duty-free and VAT-exempt goods include:
- documents sent free of charge to public agencies in Member States;
- publications published by foreign governments and official international bodies that are intended to be distributed free of charge;
- election ballots for elections organised by bodies in third countries;
- objects to be presented in courts or other official institutions as evidence or similar.
A complete list can be found in article 104 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty.
Please note that you cannot be granted relief from VAT to import tax badges or other evidence of tax paid or fees paid in countries outside the EU.
Applying for duty relief
Apply for duty relief directly in the import declaration using the following codes:
- Field 24 – Type of transaction: 9
- Field 36 – Preference code: 100
- Field 37 (second sub-heading) – Procedure code: C36
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 "VAT on imports" brochure (in Swedish)
Pdf, 895.8 kB.
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