Pharmaceutical products used at international sports events

You may import pharmaceutical products to use at international sports events in the EU free of customs duty and VAT.

This applies to pharmaceutical products that will be used by persons or animals coming from third countries. You may only import such quantities as are necessary for your needs during your stay in the EU.

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: C19
   

When transporting the pharmaceuticals personally, you must declare them to Swedish Customs upon crossing the border. Declare your imports by completing the Single Administrative Document and submitting it in the passenger surveillance area when crossing the border to Sweden.

Download the Single Administrative Document (in Swedish)

Use the declaration guide when completing the Single Administrative Document (in Swedish)

Remember that special provisions apply when travelling and carrying pharmaceuticals for personal use.

Pharmaceuticals for personal use

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.