Goods can be completely exempt from customs duty and/or VAT when they are imported into the EU temporarily and are to be re-exported unmodified. Goods that fall into this category include materials for trade shows and exhibitions, some professional equipment, special tools used for assembling goods to be exported, replacement machinery or equipment during warranty repairs, samples, works of art to be exhibited, some medical, surgical and laboratory and scientific equipment used in hospitals, other medical institutions, and for teaching and research purposes. The importer should always check with the local customs office (tullverket.se) to verify that the goods meet the criteria for complete or partial exemption of import costs.
Sweden honors the ATA carnet, an international customs document designed to simplify customs procedures for business and professional people taking commercial samples, advertising materials, film, medical, or professional equipment into specified countries for a short period. More than 40 countries participate in the carnet system. Specific information on the ATA Carnet customs procedure can be found at trade.gov/ata-carnet.