country part of the EU? If you are unsure whether the country you are trading with is an EU Member State or not – here is a list of all EU countries. EU Customs and Fiscal Territories Buying medicines from

Buying or selling boats in another country If you are buying a boat in another country, you may have to pay customs duty, VAT and any other taxes. You may have to notify Swedish Customs if you are

Buying or selling cars in another country If you are buying a car in another country, you may have to pay customs duty, VAT and any other taxes and charges. You may have to notify Swedish Customs if

transported onward quickly and easily. In such cases, the authorised consignee may indicate a discrepancy and state the type of package and how many packages were received in the unloading results, in order to

Buying alcohol when travelling When you return home from a trip abroad, you can take alcohol with you for personal use without paying any taxes. The amount of duty-free alcohol you can bring back

Buying foodstuffs when travelling When you bring food into Sweden for personal use, different rules apply depending on whether you are bringing the food from another EU country or from a country

Buying e-cigarettes and refills when travelling When returning home from a trip abroad, you may, once you are 18, bring in e-cigarettes and refills for private use. The quantity you can bring in

April 2006 (case number B2328-04). In the absence of a judgement from the Supreme Court, it is regarded as legal precedence. Buying alcohol online from a country outside the EU You cannot order alcohol

Buying tobacco online Find out what rules apply when you order, for example, snus or cigarettes online, the rules differ depending on whether you are going to buy tobacco from a non-EU country or not

Buying dietary supplements online Dietary supplement are defined as foodstuffs intended to supplement a normal diet. Dietary supplements are subject to any legislation that applies to foodstuffs

Buying foodstuffs online Foodstuffs ordered online are subject to VAT and, in some cases, customs duty. Some foodstuffs are restricted, meaning that you may not receive them from countries outside

of import restrictions. May be freely imported Personal belongings intended to be taken out of the country again to a third country and which are taken by a traveller in his/her personal baggage

about buying a sabre or a sword as a souvenir. Can I bring it back into Sweden with me? Yes. A permit from the Swedish Police Authority is not required to bring in a sword, sabre or, for example, a

themselves if a seller outside the EU had sold them to a customer in the EU. How do I receive a gift without paying customs duties and VAT? You can receive your parcel from a non-EU country free of charge if

Sending or receiving a gift If you are receiving a gift sent from another country, various rules apply depending on where the gift is coming from, its value and its contents. Receiving a gift from a

buying a laser pointer, you may need a permit from the Swedish Radiation Safety Authority. Find out what each authority requires in your particular case. The rules differ depending on whether you are

be levied. Failure to declare goods correctly may result in criminal liability as you may be guilty of a customs offence. Nicotine-free e-liquid Nicotine-free e-liquid is not subject to nicotine tax

an overall assessment of the circumstances. Buying tobacco or other nicotine products in a country outside the EU If you are resident in Sweden, you must have been abroad for more than 20 hours, or

going to Japan and buying a video camera there. Can I bring it back into Sweden free of charge? You may bring in goods to a maximum value of SEK 5,000 if you are arriving on either a maritime vessel or an

Storage in a temporary storage facility Goods may be stored for a maximum of 90 days at a temporary storage facility, counting from when the goods arrived at the facility. Responsibility The holder

Get a refund for goods purchased in the EU When you order goods from another EU country, you do not normally have to pay any duties to Swedish Customs. If you have paid duties, you can apply for a

Presents received in the context of international relations In some cases, when importing or bringing goods from a country outside the EU for example to present as gifts in the context of an official

Commodity description in transit When goods are in transit, it is important that you enter both the commodity code and a clear and accurate description of the goods. A poorly written commodity

Products obtained by Community farmers on properties located in a third country adjacent to the EU Agricultural producers in the EU having their principal undertaking adjoining a country outside the

Sending us a letter When sending us paper format letters, movement certificates, invoices or email. Swedish Customs addresses Sending paper format letters Tullverket Box 27311 102 54 Stockholm

Transhipment of goods in transit When transhipping in transit, there are things you need to pay particular attention to. A customs seal must not be broken without the authorisation of the customs

Tax-free shopping in Sweden If you live outside the EU and shop in Sweden, you can get a VAT refund when you return home. Here you can read about what applies to tax-free receipts. When you shop in

goods Reduced duties for goods being returned after repairs Refunds for gifts Get a refund for goods purchased in the EU Get a refund of duties on returned lost personal items Get a refund of duties for

Customs has made a mistake In some cases where the customs authority has made a mistake, repayment or remission may be granted. This is rare, but may be because, for example, the authority did not forward a

charges. The guarantee is an assurance to Swedish Customs that these costs will be paid, even in the event of unforeseen circumstances. You can opt to place an individual guarantee or a comprehensive

Change of declarant in an import declaration In some cases, it is possible to change the declarant in import declarations. A change of declarant in the import declaration is made as a request for

Entry in the declarant's records (EIDR) Entry in the declarant's records means that a company is authorised to file customs declaration information in its records. The customs declaration is deemed

Response message in the MSW Reportal Here we have compiled some types of response messages requesting additional information when a ship calls at port. In the joint authority reporting portal, the

Customs Reform package – A reform of the Customs Union Changes to low-value consignments Customs legislation in the EU The current customs legislation, the Union Customs Code (UCC), became applicable in

entered when an IOSS registration number has been entered. It is not necessary do declare charges when a registered e-commerce platform has charged VAT at the point of purchase. In data element 14 03 039

authorised company signatory is the person(s) who has/have the authority to make signatures for the company. It is usually the CEO or someone in the Board of Directors or a person with power of attorney. In

Ask for a tax-free receipt Ask for a tax-free receipt in the shop when you purchase an item. Ask in the shop if they are affiliated with tax-free shopping in Sweden.

about your consignment than a standard customs declaration. The remaining information is subsequently provided in a supplementary customs declaration. An authorisation is needed to use a simplified

accompanies a TIR consignment When a TIR Carnet arrives in the EU, the TIR Carnet and the goods must be presented at the customs office of entry (for example, a customs office in Bulgaria). The customs officer

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

amend a standard customs declaration after you have lodged it. The amendment is handled in different ways depending on the stage of the process and the status of your customs declaration: Information in a

Report a crime to Swedish Customs Swedish Customs needs your help in our fight against smuggling and customs-related crime. Have you seen or heard anything suspicious? Call our hotline on +46 77 46

Receiving a gift from another EU country You do not pay customs duty or VAT on a gift sent from another EU country. However, there are special rules for certain goods and you may sometimes need

Entry in the declarant's records (EIDR for export) Entry in the declarant's records means that a company is authorised to file customs declaration information in its records. The customs declaration

hide all Declarant in the presentation notification Pre-lodged customs declaration The declarant in the presentation notification is the person presenting the goods when there is a pre-lodged import

Procedure for Presentation Notification for EIDR (Entry in declarant's records) Click on the image to see it in larger format Roles Declarant – The person making out a customs declaration as an entry

Authorisation to declare exports via entry in the declarant’s records The authorisation means that you will register declaration information that is equivalent to a simplified declaration in your

provide information in the later steps. The MRN should be passed on The export process begins when the declarant or their representative submits an export customs declaration using message IE515. First, a

consignee pays VAT regardless of the value of the goods. If this value is more than SEK 1,800, customs duty may also have to be paid. Receiving a gift from a country outside the EU page Kalle in Jönköping

Moving to Sweden from a country outside the EU If you are moving to Sweden from a country outside the EU, one of the requirements for duty and VAT relief is that you intend to live in Sweden for at

establised in the EU. The company should regularly use the seals of a special type. Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are

what happens at each stage. A description of each role can be found here: Terms and responsibilities in the new import procedure Click on the image to enlarge Show or hide all Procedure description 1. A

Re-consignment using a replacement proof of origin You can make out replacement proofs of origin to re-consign goods originating in GSP States, which are to be re-consigned within the EU, to Norway

process. Sometimes you may need to amend a simplified declaration after you have submitted it. The amendment is handled in different ways depending on the stage of the process and the status of your customs

ammunition. Depending on whether you are travelling between Sweden and another EU country, or between Sweden and a country outside the EU, you make this declaration in different ways. When travelling with a

report or declare goods which are imported into Sweden is a crime and may constitute an offence under the Swedish Act on Penalties for Smuggling. It may, in addition, lead to unnecessary extra costs for

declaration. You can do this yourself at a customs office at the border, or leave it to your removal firm or forwarding company. Permits for cultural goods In order to export certain cultural goods from Sweden

Sending a gift from Sweden to another country When you are going to send a gift to another country, you have to find out which rules apply there. For more information, contact the receiving country’s

office and report the goods in the cargo. Failing to report or declare goods which are imported to Sweden is a crime. As a driver you are responsible for reporting your cargo to the customs office. Swedish

or made available once to the Customs Data Hub. You might also be interested in Smart border crossing at the Norwegian border (in Swedish) The smart border at the Norwegian border is a collaboration

you can read descriptions of what happens in each step. Click on the image to enlarge. Show or hide all 1. Sends declaration for temporary storage (declarant, temporary storage) The declarant files a

Get a refund of duties for another reason Du you believe that there is an error in the customs declaration and that you have paid too much customs duty and VAT? Then you can apply for a refund of any

also need to notify Swedish Customs. Keep in mind that there are different rules for a country within the EU and a country outside the EU. Quick links Buying or selling cars in another country Buying or

Seeds, fertilizers and products for the treatment of soil and crops for use in properties in the EU adjoining third countries Agricultural producers having their principal undertaking in a third

Customs. In this case, the customs representative acts on behalf of the declarant as a direct customs representative. In the case of indirect representation, it is the customs representative who must have

Follow the steps below to start filing data in ICS2. 1. Applying for an EORI number The conformance tests should be carried out in the country that issued the company’s EORI number. Companies with a

element 12 12 000 000 – Authorisation). If you intend to submit a transit movement to be started from a customs office, this is referred to as transit under the normal procedure. In this case, you do not

below to start filing data in ICS2. 1. Applying for an EORI number Connect to ICS2 in the country that issued the company’s EORI number. Companies with a Swedish EORI number should contact Swedish Customs

downloaded from tullverket.se, EDI för systemutvecklare. Final tests – for system developers of tailor-made systems An in-house tailor-made or compiled system (unique for a company) must perform final tests

Can I enjoy exemption from duty or a reduced duty rate? In some cases you may have the opportunity of enjoying exemption from duty or a reduced rate depending on the origin of the goods. We call this

items? It depends. For help on how to enter the number of packages in your records and in various declarations, take a look at the examples on this page. Example In the examples below you can see how to

Capital goods and other equipment imported on the transfer of activities from a third country In some cases, when ceasing activities in a third country, imports of capital goods and other equipment

number. The company should be established in the EU or within the territories of a contracting party. The company should have available accounts in Sweden. The company should operate a significant number

transports within the EU (Union transit). You apply for the authorisation in one country, but the application may include ports in several countries. Given that maritime transport is considered a safe means of

customs representative for their contacts and communication with Swedish Customs. In this case, the customs representative acts on behalf of the declarant as a direct customs representative. In the case of

Sometimes you may need to amend a Presentation Notification for EIDR or supplementary declaration after it has been submitted. The amendment is handled in different ways depending on the stage of the

weapon across the Swedish border to or from a country outside the EU. The single administrative document (SAD) Into Sweden from a country outside the EU In the document, you only have to complete the

fice and report the goods in the cargo. Failing to report or declare goods which are imported to Sweden is a crime. As a driver you are responsible for reporting your cargo to the customs office. Swedish

Keywords A-Z This page shows the contents of the Swedish Customs English website i alphabetical order. Show all C D E F H I R S T V W C Call us Contact us Customs clearance offices D Deferral of

for centralised clearance can also use a customs representative for their contacts and communication with Swedish Customs. In this case, the customs representative acts on behalf of the declarant as a

ammunition for a purpose other than temporary hunting or competition Swedish Customs’ reception stamp Ref. / Customs ID Date Recipient identification (name/company, address and country) Personal identity

July 2026, new rules apply when you buy goods online from a country outside the EU. This means that a customs duty will be charged for all goods regardless of value. New customs duty from 1 July 2026 (in

in these goods is regulated by other legislation. The safety requirements are set out in a number of EU directives and regulations. Compliance with safety requirements is monitored by a number of

is in place. Cooperation against alcohol and drugs in traffic SMADIT, The Swedish acronym for the Cooperation Against Alcohol and Drugs in Traffic initiative, is a cooperation between the Swedish

punishable. Travelling with a firearm for hunting or competition Buying weapons and dangerous objects when travelling Buying weapons and dangerous objects online Buying bangers, fireworks and other explosive

Foodstuffs When bringing foodstuffs into Sweden for private use, different provisions apply depending on whether the foodstuffs are being brought from an EU country or from a country outside the EU

Excise control Customs can check that the transport of excisable goods, such as alcohol and tobacco, is carried out in accordance with the rules in force. In some cases, these products are subject to

Sweden from a non-EU country, strict rules apply. There are also limits on the amounts you can bring in. Buying foodstuffs when travelling Alcohol If you are travelling to Sweden from another EU country or

Dog smuggling Dogs are not the same as all other goods. Never buy a dog (whether in Sweden or abroad) without meticulously checking its background. As a dog buyer, you can help to stop dog smuggling

narcotic or not. A preparation that is classified as a medicinal product in Sweden is subject to Swedish law regardless of whether or not it is classified as a medicinal product in another country. The rules

Tv 680.261 Utgåva 1 Maj 2021 CASH DECLARATION - ADDITIONAL SHEET Article 3 of Regulation (EU) 2018/1672 For official use A. Additional sheet number Reference number B. Additional sheet details (Tick

Get a refund of duties on returned lost personal items If you lost a personal item while travelling and it was sent to you, you may be refunded any fees paid to Swedish Customs. To the application

Tobacco Tobacco is subject to so-called restrictions and may not be brought freely into Sweden. Buying tobacco and other nicotine-containing products when travelling abroad Buying tobacco online

Alcohol Alcohol is subject to so-called restrictions and may not be brought freely into Sweden. Buying alcohol while travelling Buying alcohol online Gifts containing alcohol, tobacco, perfume or

instruments Type of bearer negotiable instrument Value Currency Commodities used as highly- liquid stores of value (i.e. gold) Type Quantity Total weight (in grams) Value Currency Tv 680.26 Utgåva 2 Maj 2021 5

EU country. From a country outside the EU You may have to pay customs duties and taxes when you buy goods to take home from your trip in a non-EU country. You can bring goods duty and tax free for up

the consignee is a private organisation, an institution, a gallery or a museum, it must be authorised by the Swedish Customs to import Annex II goods duty-free. The accountable manager should submit an

Buying dietary supplements online In some cases, if you purchase the dietary supplement on your trip from a country outside the EU, you will not have to pay any duties. The same rules apply as for any

company within the EU which in turn sends the item from a country outside the EU, such as the USA or China, the same rules apply as if you had made your purchase directly from the country outside the EU. It

products via the internet. China is a major source of counterfeit goods, but lots of counterfeit goods are made in many other countries too. The danger in buying pirate copies Buying pirate copies can be