Tullverket

Gift sent to you from a country outside the EU

You may receive a gift from a private individual outside the EU without paying duty or value added tax (VAT) if:

  • the gift is a single consignment intended for your personal use, or that of your family, and
  • the value of the consignment does not exceed 1,600 SEK.

Please note that freight and insurance charges should be included in the value used for calculation of customs duty and VAT when the value of the goods exceeds 1,600 SEK.

For consignments that do not meet the above requirements for tax or duty relief, we use a flat rate to calculate customs duties. The standard flat rate for customs duties is 2.5 per cent plus tax. This customs rate is only used for consignments whose total value does not exceed 7,000 SEK. The standard flat rate for customs duties may not be used for consignments containing alcoholic beverages or tobacco products.

If the value of the consignment is more than 7,000 SEK, however, customs duties will be charged according to the customs tariff plus tax. The customs duty rate may vary from 0 to 20 per cent depending on the type of goods in question.

Relief for part of the consignment

If the value of the consignment is more than 1,600 SEK but the package contains several smaller gifts, you may receive duty and tax relief for part of the content with a total value not exceeding 500 SEK. However, you can never get relief for part of the value of a single item.

Limitations for certain products 

For some goods, there is a limit for how much you may receive as a gift without paying customs duty.

This applies to

  • alcohol and alcoholic beverages
  • tobacco products
  • perfumes and toilet waters.

If your gift contains such products, the total value of all the goods you receive duty-free (including for example clothes or toys) may not exceed 500 SEK.

Alcohol and tobacco procucts

Follow the links below to find out how much alcohol or tobacco products you can receive duty-free as a gift. Please note that you still have to pay tax for these products.

Find out how much alcohol products you may receive as a gift (within the 500 SEK limit).

Find out how much tobacco products you may receive as a gift (within the 500 SEK limit).

You must be 20 years of age to receive alcohol products and 18 to receive tobacco products.

Perfumes and toilet waters

The duty- and tax-free allowance for perfumes and toilet waters you receive as a gift is limited to

  • 50 grams of perfume, or
  • 0.25 litres of toilet water.

Remember that the 500 SEK limit for all goods contained in the gift applies if the gift includes perfumes and toilet waters.


Last modified: 2019-08-20


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