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Importing from an area outside of the EU VAT area

When trading with other EU contries, you do not usually need to submit a customs declaration or pay import duties. However, this does not apply to areas outside the EU`s VAT area such as Åland and the Canary Islands. There are also other countries and areas that are subject to special provisions, such as Andorra.

When trading within the EU, you do not usually need to submit a customs declaration to Swedish Customs. This is because these countries belong to both the Union customs territory and the EU VAT area. However, there are areas that are part of the EU customs territory but not part of the EU VAT area. If you import goods from such an area, you need to submit a customs declaration and either pay VAT or declare a monetary customs value, depending on your VAT registration.

Territory-specific rules

The Faroe Islands and Greenland belong to Denmark, an EU country, yet are not considered part of the EU. Thus, you must pay both customs duty and VAT when ordering products from either of these territories.

Andorra and the Holy See are not members of the EU. When ordering a product from any of the these territories, you must pay both customs duty and VAT.

However, some goods from Andorra are duty free. Find out more:
Andorra

When ordering a product from any of France’s overseas territories, for example New Caledonia, you must pay both customs duty and VAT.

When ordering a product from any of the following territories, you must pay both customs duty and VAT:

Germany: Büsingen and Helgoland

Spain: Ceuta and Melilla (in North Africa)

Italy: Livigno, Campione d’Italia and the Italian parts of Lake Lugano

The Canary Islands and Åland are part of the EU and the customs union, but not the EU VAT area. Consequently, you are not required to pay customs duty for these goods; however, you are required to pay VAT.

Guadeloupe, French Guyana, Martinique, Mayotte and Réunion are part of the Union customs territory, but not the EU VAT area. Consequently, you are not required to pay customs duty for these goods. However, you are required to pay VAT.

Mount Athos in Greece is part of the Union customs territory, but not the EU VAT area. Consequently, you are not required to pay customs duty for goods from this territory. However, you are required to pay VAT.

San Marino is not part of the EU; however, it has entered into a customs union agreement with the EU. Consequently, you are required to pay VAT when purchasing goods from San Marino. You are not, however, required to pay customs duty.

Monaco is not an EU member state, but is part of the EU customs territory and EU VAT area.

If you order an item from Monaco, your purchase will be treated in the same way as if you had purchased an item from France. Consequently, you do not have to pay customs duty, and you pay VAT in Monaco.


Visit the Swedish Tax Agency`s website for more information.