The importance of internal controls
Here you will find tips on how to establish good procedures and internal controls in your business using procedure descriptions, transaction tests and Swedish Customs online services.
It is important that your business has effective internal controls. This is necessary to ensure:
- correct information in the declaration
- that all goods are declared
- timely submission of customs declarations
- payment of correct duties
- correct statistical data
- compliance with rules on restrictions
- that customs invoices are paid on time
- that any certificates of origin are issued correctly
Up-to-date procedure descriptions
A prerequisite for effective self-monitoring is having well-documented working procedures for the business, with the aim of ensuring correct customs handling. It is important that the procedure descriptions correspond to how the company operates and that staff are familiar with and work in accordance with the procedures. View the procedure descriptions as living documents that need to be updated and followed up on continuously.
It is also important that your company has good procedures for handling supporting documents so that you can produce them if Swedish Customs requests them.
Depending on the licences your company holds, there are different conditions regarding how the licences must be complied with. You will receive information on which procedure descriptions may be required in connection with the licence application.
Example
If your company holds an authorisation for inward processing, you must regularly check, in particular, the quantity and value against the authorisation. For example, if you exceed the specified quantity, this may result in additional charges and you may also risk losing the authorisation. You should therefore contact Swedish Customs in good time if you realise that you are going to exceed the specified quantity and value.
Carry out transaction tests
One example of good practice we like to highlight is that your company carries out transaction tests. This involves tracking a transaction through the business system, from, for example, the purchase order, goods receipt, stock placement and withdrawal, invoicing, to the preparation of the customs declaration and payment of the customs invoice.
Transaction tests are carried out, among other things, to check that the information in the accounts matches the information in the customs declarations and to ensure that all recorded purchases of goods from third countries have been declared.
Use Swedish Customs’ online services
Swedish Customs’ online services can help you with your customs procedures. With these online services, you can, for example, apply for and manage various permits, update your company details and submit customs declarations.
The VAT reporting online service can be used to assist with your company’s VAT reporting to the Swedish Tax Agency.
If you use a customs representative and do not submit your declarations yourself, you can use the Statistik import (Import Statistics) and Statistik export (Export Statistics) online services to keep track of your declarations.
Request access to Swedish Customs’ online services and register an account manager
VAT reporting online service (in Swedish)
Import Statistics – online service (in Swedish)
Export Statistics – online service (in Swedish)
Import Customs Declaration – online service (in Swedish)
Export Customs Declaration – online service (in Swedish)
Customs expertise
It is important that your company has customs expertise. Even if you use a customs representative to handle customs matters; as the declarant, you are ultimately responsible for the information in the declaration. It is therefore a good idea to have a basic understanding of customs procedures.
Tullnytt – Our newsletter
We have a newsletter, Tullnytt, where you can find all the recent customs-related news in Swedish, including updates on classification and anti-dumping duties.
Subscribe to our newsletter: Tullnytt (in Swedish)
Information sessions and training
We offer information sessions and training courses. For example, we have long-distance courses in Swedish, including ‘Introduction to classification’ and ‘Introduction to customs value’, which you can take whenever you like and as many times as you like.
See the courses, information sessions and webinars (in Swedish)
Questions about customs duty
You can also contact us by email or phone to ask questions about customs matters. Visit tullverket.se and fill in our enquiry form or call +46 771 520 520.