Products obtained by Community farmers on properties located in a third country adjacent to the EU
Agricultural producers in the EU having their principal undertaking adjoining a country outside the EU may import products from properties adjacent to the EU without paying customs duty or VAT.
The requisite for duty and VAT relief is that the imported products originate from one of the following sectors:
- agriculture;
- stock-farming;
- bee-keeping;
- horticulture;
- forestry.
To import products from stock-farming duty-free or VAT-exempt, the products must be derived from animals which originated in the EU or have been imported to the EU.
The following requirements also apply:
- the agricultural producer must operate the undertaking located outside the EU;
- the products have not been processed, other than that which is normal after harvest or production;
- the agricultural producer, or an agent acting on their behalf, imports the products.
Hunting and fishing equipment
Fishers and hunters from other EU countries may enjoy duty and VAT relief for products obtained from hunting, fishing or fish-farming activities in lakes or waterways adjoining Sweden.
Written assurance
Upon request from Swedish Customs, the person responsible for the operations should provide written assurance that the circumstances conform with the criteria for duty relief.
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 44 – Special information/Annexes: Enter code 401F for the written assurance, and state that you are requesting relief from customs duty in accordance with Article 35 (Agricultural products) or Article 38 (Hunting and fishing products) of Council Regulation (EC) No 1186/2009
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.
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