Printed matter and advertising material
Printed matter and advertising material of no commercial value may be imported free of customs duty and VAT.
The following goods may be imported without paying customs duty and VAT:
- catalogues, price lists, directions for use or brochures relating to goods for sale or hire, transport, commercial insurance or banking services;
- articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise.
The following criteria apply when importing printed advertising material duty-free and VAT-exempt:
- the undertaking or person selling the goods should be established outside the EU;
- the printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers;
- each consignment must contain no more than one document or a single copy of each document if it is made up of several documents; consignments comprising several copies of the same document may nevertheless be granted relief, provided their total gross weight does not exceed one kilogram;
- printed matter may not be the subject of grouped consignments from the same consignor to the same consignee.
Applying for duty relief
Apply for duty relief directly in the import declaration using the following codes:
- Field 24 – Type of transaction: 1 for purchases, 3 for gifts
- Field 36 – Preference code: 100
- Field 37 (second sub-field) – Procedure code: C31
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
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