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Frequently asked questions on duty exemption for personal belongings

We answer the most common questions about what applies if you are moving to or from Sweden and want duty relief for your personal belongings. For example, if you want to bring a car to Sweden, there may be special rules that you need to know.

General questions on duty-free allowances for removal goods

No, you can prove that you are moving by other means than just through the population register. If you are an immigrant, you can instead present, for example, proof of residence or proof of right of residence. If you are a returnee, documents such as an employer's certificate, a rental contract or a contract for the purchase of a property can also be used to prove that you are moving back to Sweden.

You are moving or returning on the day you come to Sweden to settle here. To qualify for duty exemption, you must intend to live in Sweden for at least one year.

In this case, the representative will handle customs clearance, provided that you have submitted the Declaration for Relief from Customs Duty form and the required supporting documents to the representative.

Once your removal items have arrived in Sweden, they will be placed in a warehouse. The warehouse keeper or carrier will contact you.

If you are a returnee, you can make breaks of up to 72 days in a year. If you interrupt your stay abroad with a visit to other countries that lasts longer than 72 days, you cannot count this time towards the total duration of your stay outside the EU.
As an immigrant, there is no time limit for short breaks, but you must be able to prove that you have been normally resident in a non-EU country for a continuous period of at least one year.


Yes, it is possible to obtain a duty-free allowance in advance. To be granted a duty-free allowance you need to:

  • assure that you intend to move your normal residence within six months (immigrants)
  • assure that you intend to return for permanent residence in Sweden within six months (returnees)
  • provide a guarantee for customs duties, VAT and other taxes
  • submit a customs declaration and the Declaration for Relief from Customs Duty form.

You may also be able to obtain duty relief for removal goods in advance if you have to leave your normal residence outside the EU for professional reasons without moving directly to Sweden or another EU country. In this case, you undertake to move to Sweden within a certain period of time determined according to the circumstances. Swedish Customs will assess whether you need to provide a guarantee. The same applies to you as a returnee.


Yes, you can get duty relief retrospectively if you import the removal goods within one year of the date you moved to Sweden.

No, you cannot. You can only get duty-free treatment for removal goods if you move to Sweden and intend to use the goods here.

If you are moving to another EU country via Sweden, you must therefore move your belongings to that country and apply for duty relief there.

The main principle is that we do not grant exemptions, but you can make a written request which we will consider on a case-by-case basis. Generally speaking, you must be in a situation where the circumstances were beyond your control.

Freedom of movement for cars

Yes, under certain conditions you can. You must have concluded the contract yourself; we do not grant duty-free allowance for a car for which your employer or someone else has concluded a contract, even if the intention is for you to use the car for private use. The contract must state that you are the one using the car for private use for a longer period of time.

If you are an immigrant, you need to prove this with a contract that covers at least the period of time that the car has belonged to and been used by you or a member of your household where you have been normally resident outside the EU, i.e. 6 months.

As a returnee, you need to prove this with a contract that covers at least the period of time that the car was owned and used by you or a member of your household while you were outside the EU for work, i.e. 6 months.

There is no limit to the number of cars you can bring for private use. If you apply for removals duty relief for more than one car, Customs will make an assessment to ensure that you will not use the cars for commercial purposes.

During the first year after you have been granted duty-free access to the vehicle, you may not transfer it to anyone else in any way. If you want to sell, lend, pledge, rent or give away the vehicle during this period, you must first notify the Swedish Customs. This is because you will then have to pay customs duties, VAT and other taxes on the vehicle. You cannot get an exemption from this time requirement.

No, you cannot count the time spent travelling home as part of your working time.

Yes, provided you fulfil the conditions for free circulation.

As an immigrant, the car must have belonged to you, i.e. you must have actually owned the car and it must have been used by you or a member of your household where you have been normally resident outside the EU for at least 6 months.

As a returnee, the car must have belonged to you, i.e. you must have actually owned the car and it must have been used by you or a member of your household while you were outside the EU for work, i.e. for 6 months.


You may use the vehicle for one week from the date of customs clearance, i.e. the day you enter Sweden with it. After that, you must apply for temporary registration or have the vehicle approved at a registration inspection.

Read more about vehicles at the Swedish Transport Agency (in Swedish)

Duty-free movement for family members

If you and your family have been living and working permanently in a non-EU country, such as the United States, for at least 12 months, both your partner and your children will be counted as immigrants - as will you and the rest of your family, even if you move back at a later date.

Duty-free movement of goods with specific restrictions

Weapons, ammunition and parts for weapons are subject to special restrictions and must be declared to Swedish Customs regardless of whether you are moving to or from a country within the EU or outside the EU. Authorisation may also be required from either the Swedish Police Authority or the Swedish Inspectorate for Strategic Products.

Permanent entry and exit of arms and ammunition

No, you cannot benefit from duty relief allowances for alcohol and tobacco. However, you can bring a limited amount as a traveller without paying duties.

Buying alcohol while travelling

Duty relief for removal goods for studies

You do not have to pay customs duties, VAT or other taxes on certain items if they belong to you at the time of importation and if you are going to use them for personal use during your studies. These items include, for example, furniture (for a student room), computers, clothes, towels and bed linen.

When you arrive at the border, you need to apply for duty relief on the import declaration. You will need to provide written information about your studies and the items for which you are claiming duty relief. You may also need to prove that you are enrolled for full-time studies at a school or university.

Customs duty and tax exemption for students

Questions about the form

Then you can do it right at the border.

If we do not receive a completed and signed form as soon as possible, you will have to pay full customs duties, VAT and other taxes for the goods.

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