Samples of goods

In some cases, you may import samples of goods of negligible value from third countries free of customs duties and VAT.

A sample is defined as:

1. goods that demonstrate properties or fields of use, with the purpose of soliciting orders for goods of the type they represent with a view to their being imported, for example catalogues of wallpaper and textile samples. The manner of presentation and quantity of the goods rule out its use for any purpose other than as a sample.
2. goods that are rendered permanently unusable for any other purposes than demonstration prior to importation, by being torn, perforated, or clearly and indelibly marked, or by any other process, for example perforated shoes or clothes.
   

If your goods are subject to import restrictions, you are normally required to hold an import licence or permit when importing such goods. This applies to products of animal origin, pharmaceuticals and weapons.

Applying for duty relief

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

1. Field 24 – Type of transaction: 1 for purchases, 3 for gifts
2. Field 36 – Preference code: 100
3. Field 37 (second sub-field) – Procedure code: C30
   

The Swedish Tax Authority will assess your eligibility for VAT relief

The Swedish Tax Authority will assess eligibility for VAT relief for undertakings that are registered for VAT. 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