About customs duties
When importing goods into Sweden, you are required to pay customs duties, VAT and other charges.
To determine the cost of your imports you need to know your goods’ commodity code. You also need to calculate the customs value of the goods and pay import VAT. Other customs duties and fees may be added or deducted.
Classification – what is the commodity code for my goods?
All commodity codes are complied in the TARIC Query System (Tulltaxan). Once you have classified your goods and identified the commodity code, you will receive information related to your goods: applicable customs duties and other payable charges. You will also learn whether your goods are subject to special requirements or restrictions. Therefore, it is important to classify your goods correctly.
Origin
You may sometimes have to pay lower duty, or you may be exempt from duty altogether as a result of an agreement between the EU and the country from which you import. Such exemptions are determined by the country of origin of the goods.
The origin of the goods also determines any anti-dumping duties, penalties or countervailing duties.
VAT on imports
Imported goods are subject to VAT, known as VAT on imports. If you are registered for VAT, you pay VAT to the Swedish Tax Agency. If you are not registered for VAT, you make your payments to Swedish Customs.
Anti-dumping duty and countervailing duty
Anti-dumping duties and countervailing duties are trade policy measures aimed at protecting companies in the EU from price dumping.
Anti-dumping duty and countervailing duty
Tariff quotas
A tariff quota is a predetermined value or a predetermined quantity of goods which you may import with reduced customs duties or duty free during a limited time. Such quotas apply to the EU as a whole, and not only to Sweden.