Reference substance samples for the quality control of medicinal products

You may import reference substance samples for the quality control of medicinal products free of customs duty and VAT.

The following criteria must be met to qualify for relief from customs duty and VAT:

1. the samples should be used for the quality control of materials used to manufacture medicinal products;
2. the reference substances should be approved by the World Health Organisation.
   

Authorisation for duty relief

The consignee must be approved by Swedish Customs to import this type of goods duty free. Apply for approval by submitting a description of its operations to us. Attach any supporting documents, such as organisation charts, annual reports and activity reports.

Remember to apply in time; the application must be approved by the time you import your goods.

A decision of approval is are valid for three years.

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: C18
4. Field 44 – Annexes/Certificates and authorisations; Enter the authorisation number of the authorisation from Swedish Customs and document code 401G
   

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