Tullundantag

Tullundantag is a relief from customs duties granted by a customs authority, allowing goods to be imported or exported without paying certain tariffs or with a reduced rate under specified conditions. The term is used in Swedish customs practice and more broadly to describe exemptions within national and international trade frameworks.

Common forms of tullundantag include exemptions for personal belongings of travelers, gifts sent to private individuals within allowed limits, humanitarian aid and charitable shipments, diplomatic consignments, and goods temporarily imported for exhibitions, research, or demonstrations. Exemption rules may also apply to commercial samples that meet criteria for non-commercial use or de minimis value.

To obtain a tullundantag, the importer or exporter must declare the goods to customs and provide documentation proving eligibility, such as proof of status (diplomatic, charitable registration, etc.), or paperwork related to temporary admission. In many cases, the exemption covers customs duties but not other taxes such as value-added tax or excise duties, which may still be due depending on jurisdiction and the nature of the goods. Some exemptions require that certain conditions be met, for example that goods are used for a specified non-commercial purpose or re-exported after a set period.

Tullundantag interacts with other instruments such as temporary admission, duty drawbacks, and traveller/tax thresholds within the EU. Thresholds, eligibility criteria, and administrative procedures vary by country and are updated periodically.

See also: customs duty, value-added tax, temporary admission, ATA carnet.