Shortcut to content on this page
Startpage Tullverket
Tullverket

Customs valuation details

When the customs value exceeds SEK 231,666 (EUR 20,000) and the customs value is determined using the transaction value method under Article 70 of the Union Customs Code, you may be required to provide details regarding costs and conditions that have affected the price of the imported goods.

Customs valuation details in the import declaration

In the import declaration, you must provide details regarding the customs value of the goods in data elements 14 04 000 000 – Additions and deductions, and 14 07 000 000 – Valuation indicators, if the customs value is determined using the transaction value method under Article 70 of the Code (code 1 in data element 14 10 000 000 – Valuation method), and may not be omitted under any of the exceptions below.

The basic requirement is that this information must be provided, but it is not required in any of the following cases unless Swedish Customs specifically requests it:

  • When the customs value is determined using one of the secondary valuation methods under Article 74 of the Code (valuation methods 2–6).
  • If the customs value of the imported goods in a consignment does not exceed SEK 231,666, provided that the consignment is not split or constitutes part of several consignments from the same sender to the same recipient.
  • When the import is of a non-commercial nature.
  • In the case of continuous flows of goods from the same seller to the same buyer under the same commercial terms, provided that the information has been submitted at least once previously.

Note that under the current legislation, the threshold of SEK 231,666 is calculated on the customs value of the entire consignment. This is a difference compared with the previous legislation, where the threshold was calculated solely on the dutiable portion of the consignment.

Information in the various data elements

In addition to the customs value itself, details regarding the customs value of the goods must in certain cases be provided in the following data elements of the customs declaration:

  • 14 04 000 000 – Additions and deductions
  • 14 07 000 000 – Valuation indicators
  • 14 10 000 000 – Valuation method

How to declare in the various data elements:

The data element for additions and deductions primarily specifies the costs to be added to or deducted from the price of the goods when calculating the customs value under Articles 70–73 of the Union Customs Code.

In addition to costs related to the customs value, it is also possible to provide details of additions and deductions when calculating the statistical value, as well as ancillary costs to be included in the taxable amount for VAT.

To provide details of a cost, enter the relevant code and the amount in SEK. The codes can be found in Tulltaxan (Taric).

Example 1

Selling goods under the delivery term FOB (Free on Board; Incoterms 2020) means that transport and insurance costs up to the place of entry into the customs territory of the EU are not included in the price of the goods. Instead, the buyer arranges the transport and bears the costs.

Article 71 of the Union Customs Code specifies which costs must be added when calculating the customs value to the extent that these costs are not already included in the price of the goods and the customs value under Article 70 of the Code. Under Article 71(1)(e) of the Code, transport and insurance costs must be added up to the point of entry into the EU customs territory.

To declare the transport and insurance cost to be added to the customs value, enter code AK and the amount of the cost.

  • AK – Kostnader för transport, lastning, hantering och försäkring fram till platsen för införsel i Europeiska unionen.

Example 2

Selling goods under the delivery term DDP (Delivered Duty Paid; Incoterms 2020) means that customs duties and VAT are included in the price of the goods.

Article 72 of the Code specifies which costs are not to be included in the customs value to the extent that these costs are included in the price of the goods. Article 72(f) of the Code specifies that import duties or other charges payable in the EU by reason of the import or sale of the goods shall not be included in the customs value.

To declare the customs duty, VAT, and any other import charges deducted from the price of the goods when calculating the customs value, enter code BC and the amount of the cost or costs.

  • BC – Import duties or other charges payable in the Union for reason of the import or sale of goods

Deductions for costs can only be granted to the extent that they are actually included in the price and are distinguishable from other costs on the invoice.

The valuation indicators consist of four questions regarding the conditions that must be fulfilled in order to determine the customs value using the transaction value method under Article 70 of the Code.

When required, these questions must be answered with either 1 or 0, where 1 corresponds to yes and 0 to no.

The four questions

1. Party relationship, whether there is price influence or not.

Here you must indicate whether the seller and the buyer in the sale upon which the transaction value is based are considered to be related in accordance with Article 127 of the UCC Implementing Regulation.

2. Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code.

Here you must indicate whether the buyer’s disposition or use of the goods is restricted beyond what is permitted under Article 70(3)(a) of the Code. In order to apply the transaction value method, the buyer must be free to dispose of and determine the use of the goods. However, certain restrictions on use are permissible.

Entering (1) indicates that the customs value may not be determined using the transaction value method under Article 70 of the Code.

3. Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.

Here you must indicate whether there is any condition or consideration for which a value cannot be determined.

The transaction value method relies on the price paid or payable being known and measurable at the time the customs value is determined. If the value of the condition or consideration cannot be measured, the transaction value method generally cannot be used.

Entering (1) may mean that the customs value cannot be determined using the transaction value method under Article 70 of the Code.

4. Sale subject to an arrangement under which part of the proceeds of any subsequent resale, disposal, or use accrues directly or indirectly to the seller.

Here you must indicate whether the seller receives a share of the proceeds from the buyer’s resale, disposal, or use of the goods. If so, you need to know the amount accruing to the seller at the time the customs value is determined in order to use the transaction value method.

In data element 14 10 000 000 – Valuation method, in your import declaration, enter the code for the method you used to determine the customs value.

Read more about the various methods.

Exemption from providing details for continuous flows of goods, etc.

If you regularly import goods from the same supplier, you may not be required to provide details regarding the customs value of the goods in every import declaration. For recurring imports, these details may be omitted if the following conditions are met:

  • The customs value can be determined using the transaction value method under Article 70 of the Union Customs Code (valuation method 1).
  • The consignment in question forms part of a continuous flow of goods from the same seller to the same buyer under the same commercial terms.
  • Details regarding the customs value of the goods have been submitted at least once previously for the flow of goods in question.

To indicate that you are applying the exemption for continuous flows of goods, etc., enter code 9934 in data element 12 03 000 000 – Supporting documents. You do not need to provide a reference number or text for this code.

Upon request from Swedish Customs, the declarant must be able to show where the information was provided previously. For example, the details may be provided in the initial customs declaration for the flow of goods in question.

If you previously submitted details regarding the customs value of goods using Form 745.3 (application for exemption from providing customs valuation-related details for continuous flows of goods…), you may continue to rely on them for as long as they remain current. You are no longer required to enter the reference number in the customs declaration, but you must be able to provide it upon request from Swedish Customs.

What does the exemption for continuous flows of goods, etc., entail?

Swedish Customs considers the exemption for continuous flows of goods from the same seller to the same buyer under the same commercial terms to be a simplification measure, intended to remove the requirement to provide details regarding the customs value of goods in every customs declaration for recurring imports.

What constitutes "commercial terms" is not defined. In a customs valuation context, however, it is relevant to examine the costs, conditions, and other circumstances that may affect the transaction value.

More on customs value