Tourist information literature
In some cases, you may import printed materials and other materials intended as tourist information free of customs duty and VAT.
The following goods are exempt from customs duty and VAT:
- leaflets, brochures and other printed materials clearly intended to encourage the public to visit foreign companies, for example to participate in cultural events;
- foreign hotel lists published by official tourist agencies, or under their auspices;
- timetables for foreign transport services;
- reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, for example, hotel lists, fairs catalogues, specimens of craft goods of negligible value.
With regard to items 1-3, it is important that the printed materials be distributed free of cost, and contains not more than 25 % of private commercial advertising matter for companies outside the EU.
Applying for duty relief
Apply for duty relief directly in the import declaration using the following codes:
- Field 24 – Type of transaction: 1 for purchases, 9 for other
- Field 36 – Preference code: 100
- Field 37 (second sub-field) – Procedure code: C35
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 (in Swedish)
Pdf, 895.8 kB.
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