Handling your customs declaration yourself
You can actively choose to handle your customs declaration yourself. Below, there is a step-by-step description of how to do this. Normally, Postnord (or any other freight company) will submit your customs declaration for you. If this is the case, you do not need to follow the steps on this page.
Can I declare my goods or gift myself?
If you have ordered goods or received a gift from a country outside the EU, you can choose to handle your mail-order parcel or gift yourself. Simply complete a declaration and submit it to Swedish Customs. Remember that, even if you make a declaration yourself, the company carrying your parcel may add fees for handling your parcel.
To avoid paying VAT on a gift that you declare yourself, you must enter special codes in the declaration. See the separate details for this below.
Forms for making your customs declaration
How to declare goods or a gift
- If you want to declare your parcel yourself, you have to provide the necessary details. It is now you who has to make the customs declaration so that VAT can be paid. Follow the instructions below.
- To be able to make your declaration, you need two things from Postnord’s customer services:
- information about where your parcel is stored; and,
- a picture or text file showing the content of the so-called CN 22 or CN 23 label on your parcel.
- You complete and submit a declaration using the Single Administrative Document. 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.
For help with completing the customs declaration, we recommend our Declaration guide for an import declaration made on a form under the standard procedure page.
Note that special codes must be used when you declare a gift. See the separate details for this below.
- Submit the completed declaration to your nearest customs clearance office. You also need to present a document verifying your purchase (e.g. a receipt) and a printed copy of the image or text file with the content of the CN 22/CN 23 label you received from Postnord.
You can find where we are and our addresses at Customs clearance offices.
When Swedish Customs has received and investigated your declaration, you have to pay VAT. You pay (card or cash) at a customs clearance office. 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.
- Present the bill of release to Postnord (which needs to see the bill of release so that it can send the parcel directly to you or to your usual delivery point).
The codes you need to declare a gift
There are requirements that your gift must fulfil for you to be able to receive the parcel without paying customs duty or VAT. Read more about the rules on the Sending or receiving a gift page.
When you complete a declaration to receive your gift parcel, you must enter various codes in the Single Administrative Document. These are determined by the gift’s value and contents.
Declaring a gift worth no more than SEK 500
If the value of the gift is SEK 500 or less, you can apply for relief from customs duty and tax in accordance with the provisions on gift consignments. To do this, enter procedure code C08 in the second part of box 37 in the Single Administrative Document (i.e. the customs declaration). Provided the gift requirements are fulfilled and the customs declaration is correctly completed, the goods will be free of customs duty and VAT.
Declaring a gift worth no more than SEK 1,600
If the value of your gift parcel is SEK 1,600 or less, you can apply for relief from customs duty in accordance with the provisions on low-value consignments. To do this, enter in the Single Administrative Document (i.e. the customs declaration):
- procedure code C07 in the second part of box 37;
- B00 (the code for the tax type), 0 (tax base), M (rate) and the amount in box 47 (Calculation of taxes).
Provided the gift requirements are fulfilled and the customs declaration is correctly completed, the goods will be free of customs duty. This type of shipment can never be VAT exempt.
Declaring gifts that contain alcohol, tobacco or perfume
For alcoholic products, perfumes, toilet water, tobacco or tobacco products in a gift parcel to be duty-free under the provisions on gift consignments, you have to enter procedure code C08. Note that if you enter code C08, the entire gift parcel must not be worth more than SEK 500. You cannot declare these types of goods using procedure code C07 (provisions on low-value consignments).
Provided the gift requirements are fulfilled and the customs declaration is correctly completed, the goods will be duty-free. These goods can never be free of VAT or excise duty.
There are special quantity and value limits for these goods. Read more about this on the A gift with alcohol, tobacco, weapons or medicines page.
Would you like Postnord to make the customs declaration for you?
If you have received a parcel on which you have to pay charges, the company that carried your parcel can make the customs declaration for you. On Postnord’s website, you will find information on the rules about receiving a parcel from another country and how you pay charges when, for example, you have bought something online from a country outside the EU.
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).
What is updated: The value that a gift can have to receive it without paying VAT has been reduced from SEK 1 600 to now SEK 500.