- Page updated on 2025-06-24
- Case law states re-import can be exempt from tax even if formal customs requirements are not met
- Taxable persons may not fulfill formal obligations like notifying customs or declaring goods for free circulation
- Exemption from tax for re-import under VAT directive can apply if goods are in the same condition as when exported and no fraud is attempted
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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