Scientific instruments and apparatus

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

Important considerations:

1. You must apply for approval for duty-free import for each product that you intend to import. This applies both to private and public establishments.
2. It is important to apply well in time prior to the time of importation, as you must hold the approval when clearing your goods for free circulation.
3. Verify if the goods that you intend to import are subject to customs duty. If the goods are already duty-free, no authorisation is needed. Check if your goods are duty-free in Tulltaxan (Taric) or contact Swedish Customs’ Customer Support for assistance.
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4. You may also apply for duty relief for spare parts, components and accessories for such goods, as well as tools for the maintenance and reparation of such goods. You may apply for such duty relief, provided that the goods are either imported together with the instruments or apparatus for which they are intended, or, if imported at a later time, can be identified as intended for other duty-free instruments or apparatus.
   

Scientific instruments and apparatus eligible for duty relief should primarily or exclusively be used for scientific activities and be imported for scientific research without any profit motive, or for educational purposes.

Approval

The accountable manager of the private institution should apply for authorisation 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 authorised by the time your goods enter into free circulation. Approval decisions are valid for three years from the approval date.

Relief from customs duty

Your goods may be exempt from customs duty, but not from VAT. If the goods are duty-free in accordance with the corresponding commodity code in Tulltaxan (TARIC), you are not required to apply for authorisation for duty-free imports.

Find your goods in Tulltaxan (TARIC).

What do I need to know when importing parts or accessories for goods that have previously been granted duty relief?

To facilitate and accelerate the handling of an application for duty-free import of spare parts, components and accessories for goods for which you have previously been granted duty relief, you must refer to the authorisation number of the principal goods in your application.

Goods imported in several consignments

You may, for example, apply for authorisation for duty-free import for an instrument which will be delivered in several consignments at several points in time, provided that you state how the goods will be delivered in your application. This is because the authorisation clearly should indicate that the goods will be delivered in separate consignments, which facilitates the process when the goods are declared for free circulation.

Conditions for duty-free goods

You may not lend, hire out or transfer, whether for a consideration or free of charge, the goods and equipment, without first notifying Swedish Customs. This obligation also applies if the institution no longer fulfils the requirements for duty relief or if you wish to use the goods for other purposes than those for which the authorisation is valid. In most such cases, you will be required to pay customs duty on the goods. The duty relief continues of you lend, hire out or transfer the goods to a different organisation that meets the conditions for duty relief for scientific instruments and apparatus, and which intends to use the articles for non-commercial scientific purposes.

Does the institution have to personally import the goods?

It is permitted that the goods be imported by someone other than the institution that applied for and was granted the authorisation, provided that the institution purchased the goods prior to declaring them for free circulation, and that the goods are sent directly to the institution that purchased the goods. The customs declaration should state the identity of the consignee.

Applying for authorisation

The accountable manager at the institution applies for authorisation using the form Ansökan om tillstånd till tullfri import för undervisningsmateriel, vetenskaplig och kulturell materiel samt vetenskapliga instrument och apparater (Application for duty-free imports of educational, scientific and cultural materials, and scientific instruments and apparatus).

• Ansökan om tillstånd till tullfri import för undervisningsmateriel, vetenskaplig och kulturell materiel samt vetenskapliga instrument och apparater (in Swedish) (pdf)
• Example of a completed form

Attach documents (brochure, order confirmation etc.) with information about the characteristics and technical specifications of the goods to the application. Submit the application to the address indicated on the form. It is important to apply well in time to ensure that you are granted the authorisation prior to importing the goods.

Using your authorisation

The authorisation for duty-free import of scientific instruments and apparatus, and their parts, is valid for 6 months. Upon receiving your authorisation, it is important to read it carefully and identify any conditions that apply to your authorisation.

Receiving your goods

At the time for importation, you can choose to submit your Import Declaration using a Single Administrative Document (SAD, Tv 718.3) or electronically. When submitting the import declaration on paper, you must present the authorisation for duty-free imports and other supporting documents, such as invoices.

Download the Single Administrative Document (SAD) as a PDF file

Applicable codes and documents to attach to your Import Declaration

Field 24 – Type of transaction: 1 for purchases, 3 for gifts
Field 36 – Preference code: 100
Field 37 (second sub-field) – Procedure code: C13
Field 44 – Annexes/Certificates and authorisations: Enter the authorisation number for your authorisation for duty-free imports and the code 401T. If your institution is an approved consignee, you should also enter the authorisation number and the code 401G.

Use the declaration guide when completing the Single Administrative Document
Use the declaration guide when declaring electronically

Store the authorisation together with the supplementary documentation when submitting your import declaration electronically. In other cases, submit the same information as you would in a form.

After being declaredfor free circulation, the goods should be sent directly to their destination. They should subsequently be registered in the inventory of the institution.