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[o]" accesskey="o" class=""><span>Logga in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Fler alternativ" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personliga verktyg" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personliga verktyg</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Användarmeny" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=sv.wikipedia.org&uselang=sv"><span>Stöd Wikipedia</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:Skapa_konto&returnto=Taxfree" title="Du uppmuntras att skapa ett konto och logga in, men det är inte obligatoriskt"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Skapa konto</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:Inloggning&returnto=Taxfree" title="Inloggning ger tillgång till fler funktioner för den som vill skriva och redigera artiklar. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Logga in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Sidor för utloggade redigerare <a href="/wiki/Hj%C3%A4lp:Introduktion" aria-label="Läs mer om redigering"><span>läs mer</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:Mina_bidrag" title="En lista över redigeringar från denna IP-adress [y]" accesskey="y"><span>Bidrag</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:Min_diskussion" title="Diskussion om redigeringar från det här IP-numret [n]" accesskey="n"><span>Diskussion</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Webbplats"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Innehåll" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Innehåll</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">flytta till sidofältet</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">dölj</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Inledning</div> </a> </li> <li id="toc-EU" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#EU"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>EU</span> </div> </a> <ul id="toc-EU-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Se_även" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Se_även"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Se även</span> </div> </a> <ul id="toc-Se_även-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Referenser" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Referenser"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Referenser</span> </div> </a> <ul id="toc-Referenser-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Externa_länkar" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Externa_länkar"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Externa länkar</span> </div> </a> <ul id="toc-Externa_länkar-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Innehåll" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Innehållsförteckning" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Växla innehållsförteckningen" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Växla innehållsförteckningen</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Taxfree</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Gå till en artikel på ett annat språk. Tillgänglig på 34 språk" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-34" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">34 språk</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B3%D9%88%D9%82_%D8%AD%D8%B1%D8%A9" title="سوق حرة – arabiska" lang="ar" hreflang="ar" data-title="سوق حرة" data-language-autonym="العربية" data-language-local-name="arabiska" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Tienda_llibre_d%27impuestos" title="Tienda llibre d'impuestos – asturiska" lang="ast" hreflang="ast" data-title="Tienda llibre d'impuestos" data-language-autonym="Asturianu" data-language-local-name="asturiska" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/R%C3%BCsumsuz_Ticar%C9%99t_Ma%C4%9Fazalar%C4%B1" title="Rüsumsuz Ticarət Mağazaları – azerbajdzjanska" lang="az" hreflang="az" data-title="Rüsumsuz Ticarət Mağazaları" data-language-autonym="Azərbaycanca" data-language-local-name="azerbajdzjanska" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Botiga_lliure_d%27impostos" title="Botiga lliure d'impostos – katalanska" lang="ca" hreflang="ca" data-title="Botiga lliure d'impostos" data-language-autonym="Català" data-language-local-name="katalanska" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Bezceln%C3%AD_obchod" title="Bezcelní obchod – tjeckiska" lang="cs" hreflang="cs" data-title="Bezcelní obchod" data-language-autonym="Čeština" data-language-local-name="tjeckiska" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Duty-free-Shop" title="Duty-free-Shop – tyska" lang="de" hreflang="de" data-title="Duty-free-Shop" data-language-autonym="Deutsch" data-language-local-name="tyska" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Duty-free_shop" title="Duty-free shop – engelska" lang="en" hreflang="en" data-title="Duty-free shop" data-language-autonym="English" data-language-local-name="engelska" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Tienda_libre_de_impuestos" title="Tienda libre de impuestos – spanska" lang="es" hreflang="es" data-title="Tienda libre de impuestos" data-language-autonym="Español" data-language-local-name="spanska" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Zergarik_gabeko_denda" title="Zergarik gabeko denda – baskiska" lang="eu" hreflang="eu" data-title="Zergarik gabeko denda" data-language-autonym="Euskara" data-language-local-name="baskiska" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Boutique_hors_taxes" title="Boutique hors taxes – franska" lang="fr" hreflang="fr" data-title="Boutique hors taxes" data-language-autonym="Français" data-language-local-name="franska" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Duty_Free_Shoppers" title="Duty Free Shoppers – galiciska" lang="gl" hreflang="gl" data-title="Duty Free Shoppers" data-language-autonym="Galego" data-language-local-name="galiciska" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%A9%B4%EC%84%B8%EC%A0%90" title="면세점 – koreanska" lang="ko" hreflang="ko" data-title="면세점" data-language-autonym="한국어" data-language-local-name="koreanska" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B1%D5%B6%D5%B4%D5%A1%D6%84%D5%BD_%D5%A1%D5%BC%D6%87%D5%BF%D6%80%D5%AB_%D5%AD%D5%A1%D5%B6%D5%B8%D6%82%D5%A9" title="Անմաքս առևտրի խանութ – armeniska" lang="hy" hreflang="hy" data-title="Անմաքս առևտրի խանութ" data-language-autonym="Հայերեն" data-language-local-name="armeniska" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95-%E0%A4%AE%E0%A5%81%E0%A4%95%E0%A5%8D%E0%A4%A4_%E0%A4%A6%E0%A5%81%E0%A4%95%E0%A4%BE%E0%A4%A8" title="शुल्क-मुक्त दुकान – hindi" lang="hi" hreflang="hi" data-title="शुल्क-मुक्त दुकान" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Toko_bebas_bea" title="Toko bebas bea – indonesiska" lang="id" hreflang="id" data-title="Toko bebas bea" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonesiska" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Duty-free_shop" title="Duty-free shop – italienska" lang="it" hreflang="it" data-title="Duty-free shop" data-language-autonym="Italiano" data-language-local-name="italienska" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%93%D7%99%D7%95%D7%98%D7%99_%D7%A4%D7%A8%D7%99" title="דיוטי פרי – hebreiska" lang="he" hreflang="he" data-title="דיוטי פרי" data-language-autonym="עברית" data-language-local-name="hebreiska" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B8%E0%B3%81%E0%B2%82%E0%B2%95%E0%B2%AE%E0%B2%BE%E0%B2%AB%E0%B2%BF_%E0%B2%85%E0%B2%82%E0%B2%97%E0%B2%A1%E0%B2%BF" title="ಸುಂಕಮಾಫಿ ಅಂಗಡಿ – kannada" lang="kn" hreflang="kn" data-title="ಸುಂಕಮಾಫಿ ಅಂಗಡಿ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Kedai_bebas_cukai" title="Kedai bebas cukai – malajiska" lang="ms" hreflang="ms" data-title="Kedai bebas cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="malajiska" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Belastingvrij" title="Belastingvrij – nederländska" lang="nl" hreflang="nl" data-title="Belastingvrij" data-language-autonym="Nederlands" data-language-local-name="nederländska" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%85%8D%E7%A8%8E%E5%BA%97" title="免税店 – japanska" lang="ja" hreflang="ja" data-title="免税店" data-language-autonym="日本語" data-language-local-name="japanska" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Tax-free-handel" title="Tax-free-handel – norskt bokmål" lang="nb" hreflang="nb" data-title="Tax-free-handel" data-language-autonym="Norsk bokmål" data-language-local-name="norskt bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Boj_olinmaydigan_savdo_do%CA%BBkoni" title="Boj olinmaydigan savdo doʻkoni – uzbekiska" lang="uz" hreflang="uz" data-title="Boj olinmaydigan savdo doʻkoni" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="uzbekiska" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Strefa_wolnoc%C5%82owa" title="Strefa wolnocłowa – polska" lang="pl" hreflang="pl" data-title="Strefa wolnocłowa" data-language-autonym="Polski" data-language-local-name="polska" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Duty-free_shop" title="Duty-free shop – portugisiska" lang="pt" hreflang="pt" data-title="Duty-free shop" data-language-autonym="Português" data-language-local-name="portugisiska" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9C%D0%B0%D0%B3%D0%B0%D0%B7%D0%B8%D0%BD_%D0%B1%D0%B5%D1%81%D0%BF%D0%BE%D1%88%D0%BB%D0%B8%D0%BD%D0%BD%D0%BE%D0%B9_%D1%82%D0%BE%D1%80%D0%B3%D0%BE%D0%B2%D0%BB%D0%B8" title="Магазин беспошлинной торговли – ryska" lang="ru" hreflang="ru" data-title="Магазин беспошлинной торговли" data-language-autonym="Русский" data-language-local-name="ryska" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/Sal%C4%B1ms%C4%B1z_s%C3%A4wd%C3%A4_kibete" title="Salımsız säwdä kibete – tatariska" lang="tt" hreflang="tt" data-title="Salımsız säwdä kibete" data-language-autonym="Татарча / tatarça" data-language-local-name="tatariska" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/G%C3%BCmr%C3%BCks%C3%BCz_sat%C4%B1%C5%9F_ma%C4%9Fazas%C4%B1" title="Gümrüksüz satış mağazası – turkiska" lang="tr" hreflang="tr" data-title="Gümrüksüz satış mağazası" data-language-autonym="Türkçe" data-language-local-name="turkiska" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9C%D0%B0%D0%B3%D0%B0%D0%B7%D0%B8%D0%BD_%D0%B1%D0%B5%D0%B7%D0%BC%D0%B8%D1%82%D0%BD%D0%BE%D1%97_%D1%82%D0%BE%D1%80%D0%B3%D1%96%D0%B2%D0%BB%D1%96" title="Магазин безмитної торгівлі – ukrainska" lang="uk" hreflang="uk" data-title="Магазин безмитної торгівлі" data-language-autonym="Українська" data-language-local-name="ukrainska" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vep mw-list-item"><a href="https://vep.wikipedia.org/wiki/Duty_free" title="Duty free – veps" lang="vep" hreflang="vep" data-title="Duty free" data-language-autonym="Vepsän kel’" data-language-local-name="veps" class="interlanguage-link-target"><span>Vepsän kel’</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/C%E1%BB%ADa_h%C3%A0ng_mi%E1%BB%85n_thu%E1%BA%BF" title="Cửa hàng miễn thuế – vietnamesiska" lang="vi" hreflang="vi" data-title="Cửa hàng miễn thuế" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamesiska" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E5%85%8D%E7%A8%8E%E5%95%86%E5%BA%97" title="免税商店 – wu" lang="wuu" hreflang="wuu" data-title="免税商店" data-language-autonym="吴语" data-language-local-name="wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E5%85%8D%E7%A8%8E" title="免税 – kantonesiska" lang="yue" hreflang="yue" data-title="免税" data-language-autonym="粵語" data-language-local-name="kantonesiska" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%85%8D%E7%A8%85%E5%95%86%E5%BA%97" title="免稅商店 – kinesiska" lang="zh" hreflang="zh" data-title="免稅商店" data-language-autonym="中文" data-language-local-name="kinesiska" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q545609#sitelinks-wikipedia" title="Redigera interwikilänkar" class="wbc-editpage">Redigera länkar</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namnrymder"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Taxfree" title="Visa innehållssidan [c]" accesskey="c"><span>Artikel</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Diskussion:Taxfree" rel="discussion" title="Diskussion om innehållssidan [t]" accesskey="t"><span>Diskussion</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Ändra språkvariant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">svenska</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Visningar"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Taxfree"><span>Läs</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Taxfree&veaction=edit" title="Redigera denna sida [v]" accesskey="v"><span>Redigera</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Taxfree&action=edit" title="Redigera wikitexten för den här sidan [e]" accesskey="e"><span>Redigera wikitext</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Taxfree&action=history" title="Tidigare versioner av sidan [h]" accesskey="h"><span>Visa historik</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Sidverktyg"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Verktyg" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Verktyg</span> </label> <div class="vector-dropdown-content"> <div 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class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">flytta till sidofältet</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">dölj</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Från Wikipedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Omdirigerad från <a href="/w/index.php?title=Tullfrihet&redirect=no" class="mw-redirect" title="Tullfrihet">Tullfrihet</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="sv" dir="ltr"><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/Fil:Taxfree_Gardermoen_(juli_2016).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Taxfree_Gardermoen_%28juli_2016%29.jpg/250px-Taxfree_Gardermoen_%28juli_2016%29.jpg" decoding="async" width="250" height="188" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Taxfree_Gardermoen_%28juli_2016%29.jpg/375px-Taxfree_Gardermoen_%28juli_2016%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Taxfree_Gardermoen_%28juli_2016%29.jpg/500px-Taxfree_Gardermoen_%28juli_2016%29.jpg 2x" data-file-width="3264" data-file-height="2448" /></a><figcaption>Taxfree på <a href="/wiki/Oslo_flygplats,_Gardermoen" title="Oslo flygplats, Gardermoen">Oslo flygplats</a>.</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/Fil:Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg/250px-Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg" decoding="async" width="250" height="188" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg/375px-Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg/500px-Amorella_20220526_-_Viking_Line_-_37_-_Ing%C3%A5ng_Taxfree.jpg 2x" data-file-width="4080" data-file-height="3072" /></a><figcaption>Taxfree-butik på <a href="/wiki/Viking_Line" title="Viking Line">Viking Line</a> Amorella.</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/Fil:Taxfree,_Viking_Cinderella,_20230702_-_17.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/82/Taxfree%2C_Viking_Cinderella%2C_20230702_-_17.jpg/250px-Taxfree%2C_Viking_Cinderella%2C_20230702_-_17.jpg" decoding="async" width="250" height="188" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/82/Taxfree%2C_Viking_Cinderella%2C_20230702_-_17.jpg/500px-Taxfree%2C_Viking_Cinderella%2C_20230702_-_17.jpg 1.5x" data-file-width="4080" data-file-height="3072" /></a><figcaption>Interiör i taxfree-butik på <a href="/wiki/M/S_Viking_Cinderella" title="M/S Viking Cinderella">Viking Cinderella</a>.</figcaption></figure> <p><b>Taxfree</b>, efter <a href="/wiki/Engelska" title="Engelska">engelskans</a> <b>tax-free</b>, syftar på försäljning av varor <a href="/wiki/Skatt" title="Skatt">skattefritt</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-reference-link-bracket">[</span>1<span class="cite-reference-link-bracket">]</span></a></sup> En taxfree-butik kan finnas på en internationell <a href="/wiki/Flygplats" title="Flygplats">flygplats</a> eller på ett passagerarfartyg som trafikerar internationellt vatten. Även vanliga butiker i land kan sälja taxfree till utländskt boende, som i detta fall får tillbaka pengarna i efterhand. </p><p>Principen är att när företag exporterar varor behöver de inte betala moms och varuskatt (till exempel alkoholskatt). Istället betalar mottagaren dessa skatter enligt mottagarlandets regler. Privatpersoner får ta med sig en mindre mängd varor själva vid resa utan att behöva betala någon moms eller skatt. </p><p>Man kan säga att fartyg och flygplan i internationell trafik är utanför alla moms- och tullområden. Företag kan då sälja skattefritt ombord, eftersom de exporterat men inte importerat. I och med att privatpersoner får ta med sig lite varor i land skattefritt blir det helt utan skatt. </p><p>Det finns butiker på flygplatserna för sådan försäljning, även om de egentligen är på land. De finns för att det är trångt och besvärligt att sälja ombord på planen, vilket dock inte hindrar vissa flygbolag att göra det, inte minst svenska charterbolag. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="EU">EU</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxfree&veaction=edit&section=1" title="Redigera avsnitt: EU" class="mw-editsection-visualeditor"><span>redigera</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Taxfree&action=edit&section=1" title="Redigera avsnitts källkod: EU"><span>redigera wikitext</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>I och med <a href="/wiki/Maastrichtf%C3%B6rdraget" title="Maastrichtfördraget">Maastrichtfördraget</a> infördes EU:s momsunion, vilket innebär att köpare betalar <a href="/wiki/Moms" class="mw-redirect" title="Moms">moms</a> och varuskatt till säljare även om det är över gränsen inom <a href="/wiki/EU" class="mw-redirect" title="EU">EU</a>. Företag drar av momsen som om det var inom landet, medan privatpersoner inte behöver göra något om det är för eget bruk. Efter bland annat svensk påtryckning försvann under 1999 "exportavdraget" på båtar och flygplatser vid resa mellan EU-länder, det vill säga de ingår i EU:s momsunion, och säljarna får betala avgångslandets moms och varuskatt och måste ta ut motsvarande av kunderna. Sveriges påtryckningar motiverades med att socialdemokraterna vill undvika "skattefria zoner", särskilt avseende alkohol. </p><p>Det är alltså inte skattefri försäljning vid resor mellan EU-länder längre. I gengäld får kunderna ta med så mycket de kan behöva för eget bruk. </p><p>Skillnaden har märkts mest för butikernas lönsamhet, särskilt för rederierna, och mindre för kunderna, eftersom prissättningen i dessa butiker är gjord för att konkurrera med landbaserade butiker, där inget ändrats avseende skatten. </p><p>Det gjordes några undantag, vissa områden som tillhör EU gick inte med i <a href="/wiki/EU" class="mw-redirect" title="EU">EU</a>:s momsunion. Undantagen blev till exempel <a href="/wiki/Kanarie%C3%B6arna" title="Kanarieöarna">Kanarieöarna</a>, <a href="/wiki/%C3%85land" title="Åland">Åland</a>, <a href="/wiki/Guadeloupe" title="Guadeloupe">Guadeloupe</a>, <a href="/wiki/Campione_d%27Italia" title="Campione d'Italia">Campione d'Italia</a>, <a href="/wiki/Ceuta" title="Ceuta">Ceuta</a>, <a href="/wiki/Gibraltar" title="Gibraltar">Gibraltar</a> och <a href="/wiki/Melilla" title="Melilla">Melilla</a>. En del områden som tillhör medlemsländer men inte är med i EU har likadant, till exempel <a href="/wiki/Cayman%C3%B6arna" title="Caymanöarna">Caymanöarna</a>, <a href="/wiki/F%C3%A4r%C3%B6arna" title="Färöarna">Färöarna</a>, <a href="/wiki/Gr%C3%B6nland" title="Grönland">Grönland</a>, <a href="/wiki/Kanal%C3%B6arna" title="Kanalöarna">Kanalöarna</a> m.fl. </p><p>De flesta av områdena har låga (eller inga) skatter, medan Åland har höga alkoholskatter liksom Finland, men skillnaden är att ombord på båtar drar butiken av skatten och kan sälja billigare med god vinst. </p> <div class="mw-heading mw-heading2"><h2 id="Se_även"><span id="Se_.C3.A4ven"></span>Se även</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxfree&veaction=edit&section=2" title="Redigera avsnitt: Se även" class="mw-editsection-visualeditor"><span>redigera</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Taxfree&action=edit&section=2" title="Redigera avsnitts källkod: Se även"><span>redigera wikitext</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Europeiska_unionsr%C3%A4ttens_territoriella_till%C3%A4mpningsomr%C3%A5de" class="mw-redirect" title="Europeiska unionsrättens territoriella tillämpningsområde">Europeiska unionsrättens territoriella tillämpningsområde</a></li> <li><a href="/wiki/Ekonomisk_frizon" class="mw-disambig" title="Ekonomisk frizon">Ekonomisk frizon</a> – flera</li> <li><a href="/wiki/Europeiska_frihandelsomr%C3%A5den" title="Europeiska frihandelsområden">Europeiska frihandelsområden</a></li> <li><a href="/wiki/K%C3%A4llarfrihet" title="Källarfrihet">Källarfrihet</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Referenser">Referenser</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxfree&veaction=edit&section=3" title="Redigera avsnitt: Referenser" class="mw-editsection-visualeditor"><span>redigera</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Taxfree&action=edit&section=3" title="Redigera avsnitts källkod: Referenser"><span>redigera wikitext</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><a href="#cite_ref-1">^</a> <span class="reference-text"><cite style="font-style:normal" class="web"><a rel="nofollow" class="external text" href="https://www.ne.se/uppslagsverk/encyklopedi/l%C3%A5ng/tax-free">”tax-free - Uppslagsverk”</a>. <i><span>www.ne.se</span></i><span class="printonly">. <a rel="nofollow" class="external free" href="https://www.ne.se/uppslagsverk/encyklopedi/l%C3%A5ng/tax-free">https://www.ne.se/uppslagsverk/encyklopedi/l%C3%A5ng/tax-free</a></span><span class="reference-accessdate">. Läst 22 mars 2020</span>.</cite><span class="Z3988" title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.btitle=tax-free+-+Uppslagsverk&rft.atitle=www.ne.se&rft_id=https%3A%2F%2Fwww.ne.se%2Fuppslagsverk%2Fencyklopedi%2Fl%25C3%25A5ng%2Ftax-free&rfr_id=info:sid/en.wikipedia.org:Taxfree"><span style="display: none;"> </span></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Externa_länkar"><span id="Externa_l.C3.A4nkar"></span>Externa länkar</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxfree&veaction=edit&section=4" title="Redigera avsnitt: Externa länkar" class="mw-editsection-visualeditor"><span>redigera</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Taxfree&action=edit&section=4" title="Redigera avsnitts källkod: Externa länkar"><span>redigera wikitext</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span typeof="mw:File"><span><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/20px-Commons-logo.svg.png" decoding="async" width="15" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/40px-Commons-logo.svg.png 1.5x" data-file-width="1024" data-file-height="1376" /></span></span> Wikimedia Commons har media som rör <a href="https://commons.wikimedia.org/wiki/Category:Duty-free_shops" class="extiw" title="commons:Category:Duty-free shops">Taxfree</a>.<div class="interProject commons" style="display:none;"><a href="https://commons.wikimedia.org/wiki/Category:Duty-free_shops" class="extiw" title="commons:Category:Duty-free shops">Bilder & media</a></div></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Hämtad från ”<a dir="ltr" href="https://sv.wikipedia.org/w/index.php?title=Taxfree&oldid=57184358">https://sv.wikipedia.org/w/index.php?title=Taxfree&oldid=57184358</a>”</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Wikipedia:Kategorier" title="Wikipedia:Kategorier">Kategorier</a>: <ul><li><a href="/wiki/Kategori:Ekonomi" title="Kategori:Ekonomi">Ekonomi</a></li><li><a href="/wiki/Kategori:Tullv%C3%A4sen" title="Kategori:Tullväsen">Tullväsen</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Sidan redigerades senast den 22 mars 2025 kl. 16.55.</li> <li id="footer-info-copyright">Wikipedias text är tillgänglig under licensen <a rel="nofollow" class="external text" href="//creativecommons.org/licenses/by-sa/4.0/deed.sv">Creative Commons Erkännande-dela-lika 4.0 Unported</a>. 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