Information to importers using a ‘direct’ agent

When an agent is employed to act as a direct representative, there are two alternatives regarding payment. The representative can use their own authorisation for deferred payment or the authorisation of the importer.

Based on the customs value and the amounts charged in the customs declaration the importer must calculate the VAT tax base and report it in the VAT return. If you have any questions regarding what should be included in the VAT tax base, please contact the Swedish Tax Agency.

Direct representatives using their own deferred payment authorisation

For importers with a direct representative using the deferment authorisation of the representative, the following applies:

The importer will receive a separate message from the representative, where Swedish Customs has established the customs value and the charges that should be included in the tax base for import VAT. This information should be used as a basis when you report VAT to the Swedish Tax Agency.

Direct representatives using the importer’s deferred payment authorisation

For importers with a direct representative using the deferment authorisation of the importer, the following applies:

The importer will receive information of the customs value and the amounts charged in the periodical customs bill. This information should be used as a basis when you report VAT to the Swedish Tax Agency.