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

Failing to pay on time It is important to pay your customs invoice on time. If not, you may have to pay interest on the overdue payment and, in the worst-case scenario, lose your authorisation for

Sweden to a country outside the EU Questions and answers Can I get duty relief for removal items sent in advance? Yes, it is possible to obtain a duty-free allowance in advance. To be granted a duty-free

Where to get your stamp Tax-free partners can be found at the airport terminal. Tax-free receipts from Danish Pie VAT must be stamped by Swedish Customs. At Arlanda, Swedish Customs has a service

the items whose combined intrinsic value is SEK 600 or less. For the remaining goods in the package you will have to pay VAT and any customs duties. The company shipping the gift package can use a flat

it contains, and what the parcel is worth. Receiving a gift from a country outside the EU Receiving a gift from another EU country You do not pay customs duty or VAT on a gift sent from another EU

00:01:44.066 > 00:01:49.499 Please contact us for advice, either by phone or email. 00:01:49.500 > 00:01:52.300 In order to import goods to the EU, 00:01:52.300 > 00:01:57.133 your company needs to be

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

from a web shop If the web shop has charged you VAT at the time of purchase, you should contact them to get a refund. You might also be interested in Usually, it's your transport company that helps you

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

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

goods. About customs duties (in Swedish) Declaring Submitting a customs declaration – tell us what you want to import Once you have established the criteria for your goods and calculated all applicable

Duty and VAT relief when moving due to marriage When you move to Sweden to get married, you do not need to pay customs duty or VAT on household effects, trousseau and wedding gifts, provided you meet

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

company must apply for a registration for communication via EDI (TVEDI). In order to send and receive EDI messages to Swedish Customs your company must ascertain technical and formal approval from us. For

authorisation to receive these. Charges and rules for a gift from another EU country You do not have to pay any charges to receive a gift from another EU country. When sent as a parcel, certain goods are subject

required to pay customs duty, VAT and other taxes on the items you bring with you. If you meet certain requirements, you may be exempt from paying customs duty and VAT. If you have lived in a country outside

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

Types of packages in a transit movement There are many different types of packages, and it can be difficult to know which type of package to enter. The basic rule is that everyone involved in a

Customs of the discrepancy. Movement Any movement during storage in a temporary storage facility must be approved by Swedish Customs in the authorisation to operate the facility. In these cases, Swedish

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

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

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

for at least 6 months in your residence outside the EU. If you wish to send your goods in advance: You must submit a declaration stating that you intend to move your normal place of residence within six

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

Report for Temporary Storage (TSDI). ”Number of Packages” has been replaced by ”Discrepant Number of Packages”. It is now possible to refer to a specific item in Previous Document which the actual

Requesting a repayment or remission Sometimes you may be entitled to a repayment or remission of duties and taxes. Remission means not having to pay duties and taxes that you have not yet paid. If

you have to denotify your firearm. You do this by clicking the link in the email you received when you gave notification of the weapon. Report at the border You can also make a declaration directly at

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

Perform and get approval on finals tests To ensure that the communication, signature certificates and system are installed correctly your company must perform necessary tests. You will perform final

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

transit declaration. In addition to a detailed description of the goods, the declaration must include labelling information such as item number, serial number, order number, package number, etc. for each

that a gift can only be sent from one private individual to another private individual. If a company sends you a gift, you must always pay VAT. If the value of the goods is more than SEK 1,800 you may

How to connect to ICS2 As an economic operator, you have various options to connect to ICS2. You can use an S2S solution or a web interface. To be able to submit data in ICS2, you need to connect via

Drunk-driving checks–measures to improve road safety Swedish Customs carries out breathalyser tests at every customs inspection of a motor vehicle with a driver when the necessary technical equipment

a customs bill. You need authorisation for deferment of payment from Swedish Customs to pay your fees via a customs invoice, instead of directly at the time of importation. You will be registered as a

Duty and VAT relief when moving to Sweden after studies abroad When you return to Sweden after studying in a country outside the EU, you do not need to pay customs duty or VAT on your personal

temporary employment, you have been living in a country outside the EU for at least one year. You have maintained your primary residence in Sweden. This applies to your items (your personal effects): The

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

certify that your goods are in free circulation. You may therefore need to submit, for example, import invoices if the goods have been imported from a country outside the EU. Without supporting documents

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

the occasion of marriage you will have to use form Tv 740.49 Other (state reason): Are you a resident in Sweden and have stayed in a non-EU country for at least one year due to work? (return) (Section 7

Applicant Name Personal Identity Number Address1 Daytime phone number (including area code) Mobile phone number Email address Swedish national? Residence permit in Sweden7? from - to date (DD/MM/YYYY) Yes No

When to report VAT When you should report import VAT to the Swedish Tax Agency depends on the issuing date of the customs bill. You find the issuing date (utställningsdag) in the upper right corner

How to appeal Appeals should be lodged in writing. The appeal should be submitted to Swedish Customs, but addressed to the Administrative Court. It is not necessary to specify a specific

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

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

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

reference to the entry summary declaration should be submitted for goods: Arriving directly to Sweden by air from a country outside of the EU that are unloaded in Sweden. Arriving to Sweden by air from a

Maritime Single Window (MSW Reportal), you may receive a response message requesting additional information. In that case, you need to ensure that you have submitted the correct information. Response message

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

000 – Tax type, enter code 1 MT. This applies even if the declarant is a private individual. In data element 14 03 040 014 – Amount, enter the amount corresponding to the e-commerce platform's VAT base

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

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

completion of approved tests, the opportunity to send and receive messages in a production environment. To gain access to Swedish Customs’ subscription messages after approved tests, registration of further

Union has decided on new customs rules for low-value goods entering the EU. This change is a first step in the reform package, a process expected to continue until 1 March 2034. A flat-rate duty of EUR 3

agreements have been agreed upon. To obtain preferential treatment you must provide evidence in the form of a proof of origin issued or made out in the exporting country. With the proof of origin the exporter

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

are exempt from customs duty. The same applies to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity. In this context, an undertaking is defined as an

customs office to submit the form and get help from a customs official to enter the data into our import system. Keep in mind that there may be charges from the company shipping your parcel for handling

Terms and responsibilities in the new import procedure Click on the image to enlarge Show or hide all Procedure for amending a standard customs declaration with ‘Released’ status 1. Requesting to amend a

answer the question on previous residence Have you previously lived in Sweden or in another EU country? No, if No, continue to B Yes, if Yes, continue to A A. Details3 of your residence in the non-EU

initiates a transit procedure for the goods in the NCTS. The driver is then also issued with a transit accompanying document to present, together with the TIR Carnet, upon arrival at a customs office of

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

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

Duty and VAT relief on return goods when moving to Sweden after studies abroad When you return to Sweden after studying in a country outside the EU, you do not need to pay customs duty or VAT on your

submit a notification of goods to the customs office of exit in step 2 using message IE507. The legislation does not specify who is responsible for submitting the arrival at exit message. This

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

located in the red channel at customs. Call the telephone number indicated on a poster in the red channel in the surveillance area. Proceed to the nearest customs office. If you are unable to choose the red

important to get it right. Make sure that the driver has the right documents and that no goods other than those listed in the documents have been added. If your goods are declared, make sure the driver has

consignee in a different EU country. In these instances you are not required to declare VAT. Instead, the recipient declaraes VAT in the other EU country. When the exemption is applied, procedure codes

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

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

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

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

in a customs invoice credit. The amount will be paid out immediately if there are no debts to the Swedish Customs or the Swedish Enforcement Authority. You cannot use a customs invoice credit to pay 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

a crime to Swedish Customs S Sending us a letter T Technical problems Thank you for helping us improve our website Trade and customs rules V VAT on imports Visit us W Write to us

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

in 2008 Each initial item received by OLAF is subject to a thorough evaluation leading to a recommendation as to whether a case should be opened or not and, if opened, the type of action required by

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

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

receives the notification and verifies that the information is correctly entered. In the event of errors, the notification will be stopped. A message will be sent to inform the declarant that the

starting in December 2025, of submitting Temporary Storage Declarations (TSD) directly to Swedish Customs for goods arriving by sea. This will be an alternative to using the Fal 2 cargo declaration as a TSD

Write to us Send us an email if you have questions about trade and customs rules, have technical problems, or, want to submit feedback or a complaint. You can also send letters to us. Email us

categories: a gift to a reigning monarch or Head of State; goods to be used or consumed by reigning monarchs and Heads of State of third countries during their official stay in the EU. This duty relief also

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

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

T v 4 0 4 .2 7 U tg å v a 1 0 J u n i 2 0 2 1 P a g e 1 ( 1 ) Application for access to Swedish Customs’ e-services and registration of an authorised administrator Contact TullSvar on +46 771 520 520

competence criterion. Limitations The simplification is only available to transport by air between the airports indicated in the authorisation. If part of the transport is by road, a separate transit

or, for example, a friend to bring in the alcohol, you need to register as a temporary trader with the Swedish Tax Agency in advance and pay alcohol tax to the Tax Agency. If the seller sends the

established in the EU. The company should have available accounts in Sweden. The company should operate a significant number of maritime transports in the EU. The company shall be able to demonstrate that they

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

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

indirect representation, it is the customs representative who must have the authorisation for centralised clearance. If the declarant wishes to use a simplified declaration (SDE) or entry in the declarant's

tobacco tax on the tobacco, regardless of how much you order. May I get a friend to buy tobacco for me while he/she is traveling in Denmark? Yes, but you must pay Swedish tobacco tax on the tobacco.

a person who is ‘stuck in customs’. Our advice is always – do not pay. How to avoid being scammed Avoid clicking on links that come via text message or email if you were not expecting to receive a