Seeds, fertilizers and products for the treatment of soil and crops for use in properties in the EU adjoining third countries

Agricultural producers having their principal undertaking in a third country that adjoins the EU may import seeds, fertilizers and products for the treatment of soil and crops for use in properties in the EU that adjoin said third country.

To import such goods free of customs duty as an agricultural producer, the following criteria must be met:

1. the agricultural producer, or an agent acting on their behalf, must import the products;
2. the agricultural producer must operate the property in the EU where the goods are intended to be used.
   

Relief from customs duty is only granted to the quantities of seeds, fertilizers or other products required for the purpose of operating the property.

The accountable manager should describe the intended use of the goods in writing upon request from Swedish Customs.

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 401U for the written declaration of intended use. State that you are requesting duty relief in accordance with Article 39 of Council Regulation (EC) No 1186/2009.

The Swedish Tax Authority will assess your eligibility for VAT relief

The Swedish Tax Authority will assess eligibility for VAT relief for undertakings 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 Pdf, 895.8 kB.