Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

Institutions and laboratories that have been approved by Swedish Customs may import therapeutic substances of human origin and blood-grouping and tissue-typing reagents free of customs duty and VAT.

Substances in this group include:

1. therapeutic substances of human origin;
2. blood-grouping reagents;
3. tissue-typing reagents;
4. accompanying solvents and necessary accessories;
5. packaging specifically designed to transport such items.
   

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

1. the goods should be for use exclusively for non-commercial medical or scientific purposes;
2. the goods should be accompanied by a certificate of conformity issued by a duly authorised body in the third country of departure;
3. the goods should be in containers bearing a special label identifying them.
   

The accountable manager of the institution or laboratory should describe the intended use of the goods in writing for each import.

Authorisation for duty relief

The institution or laboratory should be approved by Swedish Customs to import this type of goods duty free. The accountable manager of the institution or laboratory 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 you import your goods.
 
Authorisations 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: 1 for purchases, 3 for gifts
2. Field 36 – Preference code: 100
3. Field 37 (second sub-field) – Procedure code: C16
4. Field 44 – Annexes/Certificates and authorisations; Enter the code for your attached documents;
   – Decision regarding approved consignee for duty-free import, code 401G and authorisation number
   – Information about the intended use in writing, code 401U
   – Cerrt of conformity issued by an authorised body in the third country from which the goods originate, code 401I
   

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