Swedish Customs Duty and VAT Relief for Household Goods
Great Britain is outside the European Union customs territory. Household goods moving from England, Scotland or Wales to Sweden therefore require a UK export declaration and Swedish import declaration.
Swedish Customs allows qualifying personal belongings to enter without customs duty or VAT when the customer meets the migration and goods requirements.
Previous residence outside the European Union
The customer must meet one of two basic conditions: either they have never previously been an EU resident, including a Swedish resident, or they have maintained their normal residence outside the EU for a continuous period of at least one year.
Swedish Customs states that people who have lived outside the EU for less than one year will in most cases not qualify for the normal duty and VAT relief.
Intention to live in Sweden
One of the basic conditions for a person moving from outside the EU is that they intend to live in Sweden for at least one year.
This customs requirement is closely connected with the population-registration rules, which generally apply when a person plans to live in Sweden for at least one year.
Ownership and use for at least six months
The goods must generally have belonged to the customer for at least six months before departure for Sweden.
The customer or another person in the household must also have used the items for at least six months at the normal residence outside the EU.
Recently purchased furniture, new electronics and goods acquired specifically for the relocation can fall outside the exemption and may be assessed for customs duty and VAT.
Continued use in Sweden
The customer should plan to use the goods in the same way in the new Swedish home.
The relief is intended for personal belongings that form part of the household. Swedish Customs lists household goods, furniture, curtains, bed linen, clothing, vehicles and pets as examples of personal effects.
The one-year import window
The customer has one year to bring the belongings into Sweden. The period begins on the date the customer arrives in Sweden to take up residence.
The goods can arrive after the customer, and Swedish Customs confirms that relief can be granted retrospectively where the removal goods are imported within one year of the move.
Sending goods before moving
Goods can be sent before the customer establishes residence, but the customer must submit a declaration stating that they intend to move their normal residence within six months.
Swedish Customs can require a guarantee covering customs duty, VAT and other charges when goods are imported in advance.
The one-year non-disposal restriction
During the first year after relief is granted, the goods cannot be sold, rented out, lent, given away or pledged without notifying Swedish Customs and paying the applicable duty, VAT and other fees.
Swedish Customs states that exceptions from this restriction cannot be granted.
Alcohol and tobacco
Alcohol and tobacco cannot receive duty and VAT relief as part of the household goods. Limited traveller allowances may apply when the customer personally enters Sweden, but they are separate from the removals shipment.
Do not place alcohol or tobacco in the household move without route-specific customs advice.
The Swedish relief declaration
The customer normally completes and signs the form titled “Declaration for obtaining relief from customs duty and tax on personal belongings when migrating to Sweden”. The current form reference is Tv 740.45.
The form is signed by the person who is moving and can be submitted personally or given to the moving company or customs representative.
The packing list and import declaration
The packing list should describe the household effects and identify capital goods such as vehicles, televisions, computers and refrigerators separately.
Other goods can be grouped into useful categories such as books, household goods, linen and clothing. Restricted goods must be declared under the correct customs classification rather than the general household-goods code.
Supporting evidence
Swedish Customs can request documents showing the previous residence outside the EU and the move to Sweden. Examples include local registration records, residence permits, work permits, employer certificates, rental agreements and property-purchase contracts.
Evidence that the goods belonged to and were used by the customer can include invoices, receipts, hire-purchase agreements, insurance records and vehicle-registration documents.
Customs inspection
Swedish Customs can review the documents and inspect the vehicle or selected packages. Customs can ask for further proof of ownership, use, residence and value.
Accurate records and early disclosure of new, restricted or unusual goods can support the process, but no moving company can guarantee that a shipment will not be examined.
This information is general guidance rather than legal or tax advice. Swedish Customs and other relevant authorities make all final decisions.