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Declaration guide for standard customs import declaration, centralised clearance, when the presentation notification is made in Sweden

On this page you find a declaration guide for standard customs import declarations for centralised clearance when the presentation notification is made in Sweden.

About the declaration guide

The information system consists of data groups with corresponding classes and data elements.

The declaration guide contains descriptions of some data classes and data elements included in the standard customs declaration regarding imports for which Sweden has specific requirements. Click on the arrow (‘˅’) to show information about the data class and its corresponding data elements.

CC Qualifier

Certain data elements have a CC qualifier. This information should be provided with the country code where either the supervising customs office or the customs office of presentation is located. If you provide a national code in the data element, as CC qualifier you must indicate the country code where the national code is valid.

Codes

In the declaration guide we refer to the online service Reference data. This service will be updated for centralised clearance import as soon as possible. Until the service is updated, code lists in Excel format will be available on the page 'Koder för tullhantering (in Swedish).

Reference data

Koder för tullhantering

Special procedures

If information should not be provided in the relevant procedures, this is indicated directly under the data element. If there is any inconsistency in the information, this is indicated last under each data element.

 

Declaration guide

Sweden currently has no national codes that should be indicated here.

Sweden currently has no national codes that should be indicated here.

Sweden currently has no national codes that should be indicated here.

Some declarations require supporting documents, indicated with a national document code. The commodity code regulates which code is applicable. You can find all commodity codes in Tulltaxan (TARIC).

Tulltaxan (TARIC)

Example from Tulltaxan (TARIC):

Search for commodity code 2204 21 96 21. The Swedish flag indicates that there is a national tax. By clicking ”View conditions” you get information regarding applicable codes and their description.

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  • 12 03 001 000 – Reference number
    Enter the reference number for the document you are referring to.

  • 12 03 002 000 – Type
    Specify the type of document with a code. Please observe that if you enter a national code, you must also enter the country code for the current country in CC qualifier.

    You can find all national codes in the online service Reference data.

    Reference data

    • 12 03 005 000 – Measurement unit and qualifier
      Sweden currently has no national codes that should be indicated here.

Enter additional references.

  • 12 04 002 000 – Type
    Sweden currently has no national codes that should be indicated here.

This data element is optional for the Member States, and Sweden has decided to waive the information. Therefore, SE as CC qualifier cannot be used here.

Enter the rate of customs duty and taxes for any duties or taxes owed. This information should be entered using the corresponding codes.

The declarant must be registered for VAT in Sweden and thus, tax type 1MT should be used for VAT, unless requested procedure is 42 or 63.

  • 14 03 038 000 – Method of payment
    This information should be omitted in cases of inward processing.

    Enter code "E" in this data element. The code indicates deferred or postponed payment for both VAT and other national taxes.

  • 14 03 039 000 – Tax type
    This is where the tax codes are entered, such as:

    – 1MT for monetary customs value – VAT

    There are also other national taxes and charges that should be declared here. Applicable codes can be found in the onlie service Reference data.

    Reference data

    Example from Tulltaxan (TARIC):
    Search for commodity code 2204 21 96 21. The Swedish flag indicates that there is a national tax. By clicking ”Excise on Alcohol” you get information regarding applicable tax type.
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  • 14 03 040 000 – Tax base
    Enter the value to be used to calculate your taxes.

    • 14 03 040 005 – Measurement unit and qualifier
      This is where you enter the measurement unit if your goods are subject to national taxes based on their weight or quantity.

      The commodity code regulates what measurement unit that is applicable. You can find all commodity codes in Tulltaxan (TARIC).

      Tulltaxan (TARIC)

      The following national measurement units are applicable:

      Codes used in data element 04 03 04 005 – Measurement unit and qualifier

      Code

      Despription

      001

      Inspection fee per declaration

      002

      Fixed measurement of m³ under bark

      006

      Kilogram sulfur in the fuel

      007

      Every tenth percent by weight of sulfur in the fuel (m³)

      040

      Tax on retail price of cigarettes

      075

      Fixed fee net weight

      099

      Manually calculated fee


    • 14 03 040 014 – Amount
      For tax type 1MT, enter the customs value.
  •  


Sweden has no national codes that should be indicated here. This data element should not be used if Sweden is the country of destination.

Enter the location where your goods will be presented and made available for inspection.

This information may be omitted when pre-lodging a declaration, but is otherwise mandatory.

What way the location of goods should be entered is stated in your authorisation for centralised clearance (CCL).

Enter the following information when the goods are located in a designated location (customs office):

  • Type of location: A
  • Qualifier of identification: V
  • Location identifier: Customs office identifier

Enter the following information if the goods are located in a customs warehouse or a temporary storage facility:

  • Type of location: B
  • Qualifier of identification: Y
  • Location identifier: Location of goods code

Enter the following information if the goods are located in a different approved place (national authorisation code TVAGP):

  • Type of location: C
  • Qualifier of identification: Y
  • Location identifier: Location of goods code

  • 16 15 045 000 – Type of location
    Enter the type of location:

    Codes used in data element 16 15 045 000 – Type of location

    Code

    Description

    A

    Designated location

    B

    Authorised place

    C

    Approved place


  • 16 15 046 000 – Qualifier of identification
    Enter a code to identify the location. The following codes are applicable:

    Codes used in data element 16 15 046 000 – Qualifier of identification

    Code

    Description

    V

    Customs office identifier

    Y

    Authorisation number (location of goods code)


  • 16 15 047 000 – Customs office
    Enter the customs office identifier if the code is “V” in data element 16 15 046 000 – Qualifier of identification.

    • 16 15 047 001 – Reference number
      Enter the customs office identifier. All customs office identifiers can be found inthe onlie service Reference data.

      Reference data

  • 16 15 052 000 – Authorisation number
    Enter the code for the location of goods here if the code is ”Y” in data element 16 15 046 000 – Qualifier of identification.

Regardless of where the goods arrive, the customs office of presentation is Arlanda.

  • 17 09 001 000 – Reference number
    Enter the customs office identifier for Arlanda, SE092714.

Enter the commodity code for the goods item.

The commodity code consists of 10 digits, which are divided into three data elements.

In some cases, you are required to enter one or more supplementary codes in addition to the commodity code, for example regarding excise goods. There are also national supplementary codes, which apply in some circumstances.

Information about commodity codes and supplementary codes can be found in Tulltaxan (TARIC).

  • 18 09 060 000 – National additional code
    If applicable, enter national additional code. National additional codes can be found in Tulltaxan (TARIC).

Tulltaxan (TARIC)

This data group is optional for the Member States, and Sweden has decided to waive the information.

Guarantee type with CC qualifier SE should not be provided.

Guarantee references with CC qualifier SE should not be provided.