Handle your mail-order parcel yourself
In normal cases, it is Postnord that declares your product to customs. If you do not want Postnord to do your declaration, you can choose to do it yourself. This applies to mail-order parcels from countries outside the EU, for example China, where you have ordered goods worth less than SEK 1,600 (“goods of small value”) and where you do not have to pay customs duty, only VAT.
If you choose to handle your mail-order parcel yourself, you must complete and submit a declaration to Swedish Customs. Keep in mind that Postnord imposes fees for its handling of your parcel, even if you declare yourself.
Do as follows:
- Postnord informs you that your mail-order parcel has arrived at its warehouse and offers to act as an agent on your behalf. In other words, on your behalf, Postnord will take care of all customs transactions (payment of VAT included therein).
- If you choose not to engage Postnord as an agent, you can do your declaration yourself in order to pay the VAT. You need two pieces of information from Postnord’s customer service for your declaration: firstly, information on where your parcel is stored, and secondly, a picture of or text file with the contents of the so-called CN22/23 label that is on your parcel.
- You must complete a declaration, which you submit on a Single Administrative Document form. Complete page 1 of the document (if you have several goods, you must also complete a Continuation Form). Enter the parcel’s storage place in box 30.
- Submit the declaration to your nearest customs clearance office. At the customs clearance office, you also need to present documentation that confirms your purchase (such as a receipt) and a printed copy of the picture or text file with the contents of the CN22/23 label you have received from Postnord.
- When Swedish Customs has received your declaration and has reviewed it, you then pay the VAT. You can pay cash or use a card. We accept most bank cards, though not American Express or Diners.
- When you have paid VAT, the customs clearance office gives you a bill of release showing that the parcel may be released to you
- To send the parcel directly to you or to your usual delivery point, Postnord needs to see the bill of release.
You can receive a gift with a value of under SEK 1,600 from a country outside the EU without having to pay customs duty and VAT. Exceptions apply to alcoholic products, perfumes and liquid scent, tobacco or tobacco products. A consignment counts as a gift if
- it is sent on a single occasion (not regularly)
- it is a private individual sending it to another private individual
- it is for private use
- it is sent without any payment whatsoever by the recipient.
In which legislative act is it stated that I must pay VAT?
- Mervärdesskattelagen (1994:200) 1 kap. 5 § (information about the swedish value added tax act in swedish).
- Lag (1994:1551) om frihet från skatt vid import, m.m. 2 kap. 3 § p6 och 2 kap. 4 § p4 (information about the act on exemption from taxation upon import in swedish).
Last updated: 2020-09-03
What is updated: Quality assured