The declarant’s responsibilities

Here you will find information on what a customs representative is, what the declarant’s responsibilities are, and which documents – known as supporting documents – you need to keep.

Using a customs representative

When you submit a customs declaration to Swedish Customs, you are responsible for ensuring that the information in the declaration is correct.

Many companies use a so-called customs representative. The customs representative will submit your customs declaration and you will pay customs duty, taxes and other fees to the customs representative.

The representative must have a power of attorney from you to act on your behalf and must be registered with Swedish Customs.

There are two types of representatives: direct and indirect. Direct representation is the most common form of representation. This means that the representative submits the declaration in your name and is listed as your representative on the declaration.

Indirect representation means that the representative submits the declaration in their own name, but on your behalf. It is the representative who is listed as the declarant on the declaration.

Authorise a representative to submit your declaration

In order for a representative to be able to submit customs declarations on your behalf, you need to provide them with a power of attorney. The representative’s name must be stated in the power of attorney, and it must contain information that allows you, as the customer, to be identified. The power of attorney must be signed by an authorised signatory. The customs representative should keep the power of attorney on file for ten years from the date the customs declaration was accepted, as Swedish Customs may notify you of a customs debt up to ten years after it arose.

Swedish Customs does not consider so-called tacit consent – that is, where a person, by remaining passive, appoints another person to act as a customs representative on their behalf vis-à-vis Swedish Customs – to be legally valid. If it cannot be proven that a power of attorney exists, the customs representative acts in their own name and on their own behalf, which may result in the representative becoming the debtor and thus the party liable to pay the duties.

It is your responsibility to ensure that the information in the declaration is correct

As the importer or exporter, you are always responsible for ensuring that the information in the declaration is correct. It is particularly important ensure that you

provide the correct commodity code

state the correct costs, i.e. that the customs value is accurate
caluculate the correct duties
comply with the terms and conditions and any restrictions.

Even if you use a representative to submit your declaration on your behalf, you, as the declarant, remain responsible. It is therefore important that you provide the correct supporting documents to the representative handling your declaration.

In addition to supporting documents, you will also need to provide other information that the representative may require, such as any permits, permit numbers, and goods and place of loading codes held by your company.

Supporting documents – substantiate the information in the tax return

Supporting documents are any documents used to support statements in your customs declaration. The invoice is a supporting document, but other documents may also be required, such as import or export authorisations, licences and certificates of origin.

It is important that you check that the details in the declaration match those in the supporting documents.

If you or your representative submit the customs declaration digitally, you do not need to attach any supporting documents at the time of declaration. However, you need to be able to demonstrate your documents upon request from Swedish Customs.

Retain your supporting documents for at least five years

You must retain any supporting documents together with the corresponding customs declaration for five years, counting from the year after the year when the goods were released.

If there are legal requirements in any act or regulation to retain certain information for longer, the longer period applies.

Establish procedures for storing your supporting documents

It pays off to have good procedures for storing supporting documents. There are different rules on how to store your supporting documents, depending on whether you have received them in digital form or not.