Returned goods

In some cases, when re-importing goods from a third country, you are not required to pay customs duty or VAT.

All of the following criteria must be met to qualify for duty relief:

1. The goods must have previously been Union goods, i.e. originate in the EU or have been imported to the EU;
2. The goods must have been exported to a third country;
3. The goods must return in the same state, and be re-imported within three years of leaving the EU. The period for agricultural products is one year. Swedish Customs may grant an extension under specific circumstances. Find cases of such circumstances in Chapter 8 of Provisions on Customs Matters (issued by the Head Office of Swedish Customs).
   

In some cases, you may also be exempt from VAT.

VAT relief.

The goods must be returned in the same state.

Re-imported goods may be used, but not worked.

You may take certain measures to ensure that the goods are in good condition. If the goods are damaged, the damages must have occurred in the third country as a consequence of unforeseen events. Any measures taken must be necessary to ensure that the goods can be used as intended, but may not increase the value of the goods.

Applying for duty relief

Apply for duty relief directly in the import declaration using the following codes:

• Field 24 – Type of transaction: 2
• Field 36 – Preference Code: 100
• Field 37 (second sub-field) – Procedure code: F01, F02, F03 or F04, as follows:
  • F01: Relief from import duties for re-imported goods in the same state (Article 203 of the Union Customs Code)
  • F02: Relief from import duties for re-imported agricultural products (in accordance with the special circumstances stipulated in Article 159 of the UCC Delegated Regulation)
  • F03: Relief from import duties for re-imported goods that have undergone treatment in order to repair them or restore them to good condition (in accordance with the special circumstances stipulated in Article 158.3 of the UCC Delegated Regulation)
  • F04: Processed goods that are re-imported after having previously been re-exported following inward processing (article 205.1 of the Union Customs Code)
• Field 44 – Special information/Annexes: Enter the date of exportation. To establish that the returned goods are the same as the exported goods, please refer to one of the following documents:
  • Proof of exportation
  • Information form INF 3 in paper form (document code C605)
  • Other documents indicating that the goods are Union goods that have been exported from the customs territory of the EU (document code 406Q)
    

Proof of exportation.

No proof of exportation required for returned packaging

In some cases, you are not required to present proof of exportation. Such exemptions are granted for, among others, some packing materials, such as returnable packing.

The following criteria must be met:

1. Packings imported filled for re-exportation empty or filled, or;
2. Packings imported empty for re-exportation filled.
   

Special provisions

Special provisions apply to the following cases of duty relief on returns:

1. When exporting agricultural products and received grants or other economic benefits on the export.
   Goods eligible for export grants from the Swedish Board of Agriculture.
2. When exporting goods that you have previously imported duty free, or at a reduced rate of customs duty, on the basis of their end-use, you are only eligible for duty relief on the return if the goods are imported for the same end-use. If the purpose has changed, you may be eligible for partial duty relief.
   End-use.
3. You may be eligible for partial duty relief when re-importing a processed product that has previously been re-exported after inward processing.
   Inward processing.

VAT relief

Goods may also be relieved of VAT, if all the requirements for duty relief and partial duty relief have been met. This presumes that the goods are owned by the same person at the time of re-exportation or undertaking that owned the goods at the time of exportation. It has no bearing whether the goods were exported from Sweden or a different member state, or whether the goods will be transported to a different member state upon re-importation to Sweden.

Example 1

A product that is returned after a temporary export, for example an exhibition, is granted VAT relief if the product has not been sold or changed ownership in the context of the export. In this example, the re-importer is the same person as the exporter..

Example 2

A product that has been sold or changed owners in the context of being exported only becomes VAT exempt if the purchase has been cancelled or if the product was re-purchased by the vendor. The person who owned the goods at the time of exportation becomes the owner of the goods when it is re-imported.

If you are registered for VAT, any VAT exemption is determined by the Swedish Tax Authority.

Find out more about VAT relief in the information brochure VAT on imports