{"schema_version":1,"fetched_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:mervardesskattelagen:10-kap-53","jurisdiction":"se","law":{"key":"mervardesskattelagen","title":"Mervärdesskattelag (2023:200)","official_id":"SFS 2023:200","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/","version_note":"Ändrad t.o.m. SFS 2026:1025"},"label":"10 kap. 53 §","heading":null,"chapter":"10","in_force_from":null,"in_force_until":null,"text":"Från skatteplikt undantas import av varor om motsvarande leverans av varor inom landet skulle ha varit undantagen från skatteplikt enligt denna lag.","sha256":"b18a6e3c93713f0a8b183aa951834e30e5c366e0e2ebabcf7abf57d5e4ef3b1c","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/10-kap-53"}