Students from a country outside the EU
If you are coming to stay in the EU/Sweden to study, you can bring certain items without having to pay customs duty and tax. This requires that the items belong to you and are intended for your personal use during your studies.
Examples of items you may bring are:
- used furniture, to an extent needed to furnish a student´s room
- items you need for your studies, for example a computer
- household linen
To get this duty and tax relief, you have to be enrolled at a school or a university for full-time study.
When you claim duty relief you have to present a written statement that your circumstances are such that meet conditions for duty relief.
There is no specific form to fill in to provide this statement; just write down all the relevant information about your studies and your belongings on a separate piece of paper.
How do I apply for relief?
You apply for duty and tax relief in the import declaration. You can either declare your goods to Customs yourself or you can employ a customs agent to help you.
You present your goods and apply for relief by submitting a customs import declaration using the Single Administrative Document, SAD. You must also enclose a written statement that the circumstances meet the conditions for duty relief (code 402U).
Codes to use in the import declaration to apply for duty and tax relief
Box 24, Nature of transaction: 9
Box 33, Commodity Code 9919 00 00 00
Please note, though, that goods subject to any prohibition or restriction should be declared in their relevant commodity codes in chapter 1 to 97.
Box 36, preference: 100
Box 37, second subdivision, procedure: C 06
Box 44, additional information: Enter a code for the documents you enclose with the import declaration. See below.
What law applies?
Council Regulation (EC) No 1186/2009, articles 21 and 22
The Provisions on Exemption from Customs Duty (TFS 2012:3), chapter 2, sections 12 and 13.
The Act of Exemption from Taxation upon Import (SFS 1994:1551), chapter 2, section 2.
Last updated: 2020-07-31
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