Authorisation for simplified declarations

You may exclude some of the required information in the standard declaration, as well as some supporting documents. You must then submit the supplementary declaration within a specific time limit after the goods have been released. The time limit is basically 10 days, but may be longer in certain cases.

A penalty will be charged for late customs declarations. Your authorisation may be challenged.

Penalties on late payments

Avoid penalties

Who is eligible to be authorised?

Swedish Customs can issue an authorisation for simplified declarations when the following criteria are met:

• The company should have an EORI number.
  Find out more and apply for an EORI number
• The company should, according to its prognoses, use simplified declarations on a regular basis.
• The company must meet the compliance criterion in article 39 (a) of the Union Customs Code.
  Learn more about compliance in article 39 (a) of the Union Customs Code.
  
• Where applicable, the company is required to have satisfactory procedures for managing any licences and authorisations granted according to trade policy measures or for trade with agricultural products. Even if you do not currently handle such goods, you need to understand these regulations in the event that they change or you add new goods. Due to a change, you may need import or export licences for your goods.
  
• The company should ensure that all affected employees have received instructions to inform Swedish Customs, if they detect any compliance issue with regard to customs and tax regulations. There should be procedures for informing Swedish Customs of such problems.
  
• When applicable, the company should ensure sufficient procedures for managing import and export licences related to bans and restrictions. These include measures to distinguish goods subject to bans or restrictions from other goods, and measures to ensure compliance with such bans and restrictions. Even if you do not currently handle such goods, you need to understand these regulations in the event that they change. Due to a change, you may need import or export licences for your goods.
  

Amending your authorisation

If you need to amend the information in an authorisation for simplified declaration, please use Swedish Customs’ Decision System (CDS). To access CDS, you need authorisation to use Swedish Customs online services.

There are tutorials here on tullverket.se. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain data elements, etc.

Request access to Swedish Customs’ online services

The Customs Decisions System, help texts and logging into the system (in Swedish).

Personal information when submitting an application

What happens once you are authorised?

Any terms that apply to your company are provided in the authorisation. This includes the following information:

• The authorisation is only valid for the economic operator that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.
  
• The authorisation may only be used for goods indicated in the authorisation.
  
• The authorisation may only be used the customs procedures indicated in the authorisation.
  
• The supplementary declaration must be submitted on time.
  

It is important to read and understand the terms and conditions that apply across all types of authorisations.

Terms and conditions that apply across all types of authorisations (in Swedish).

Application of the authorisation

When is the supplementary declaration due?

Your simplified declaration authorisation will state how many days you have to file the supplementary declaration. In most cases, the supplementary declaration should be filed within 10 days of the goods entering free circulation.

Your authorisation will indicate if you are not required to submit a supplementary declaration.

What information should be provided?

The declaration guides for simplified and supplementary declarations show the information that must be provided in each declaration.

Declaration guides for import (in Swedish)

Declaration guides for export m(in Swedish)

Avoid penalties

To avoid late fees due to the supplementary declaration not being submitted on time, you can register a contact person in the ‘Företagsuppgifter’ (Company information) online service.

Enter the contact person, email address and ‘Import’, as area of responsibility, under ‘Företagsuppgifter’ in Swedish Customs’ online services so that we can reach you if we have any questions. Please note that the area of responsibility is added under the heading Contact persons. Instructions on how to do this can be found on the page about the ‘Företagsuppgifter’ (Company information) online service.

Företagsuppgifter (Company information) – Online Service (in Swedish)

Subscribe to the IFFP message

If you file your tax return using your own system, subscribe to the IFFP message to receive information when your simplified tax returns have been released.

If you a representative and prepare simplified tax returns for others, please encourage your customers to subscribe to the IFFP message.

If you are a representative and prepare supplementary tax returns for others, you should subscribe to IFFP messages on their behalf.

EDI – Subscription services in production (in Swedish)

Extended deadline for submitting the supplementary declaration

The deadline for submitting a supplementary declaration after a simplified declaration is basically 10 days, but may be extended in certain cases. In justified cases, the deadline may be extended to a maximum of 120 days from the date of release of the goods. In justified exceptional cases relating to the customs value of goods, the deadline may be extended to up to two years from the date of release of the goods.

An extended deadline requires a separate simplified declaration authorisation covering the situation(s) for which the extended deadline is to be used. The actual length of the deadline is determined by the circumstances of these situations and may therefore be shorter than the maximum permitted deadline.

If several different deadlines are required, it is possible to have several simplified declaration authorisations. In the customs declaration, you then refer to the authorisation you intend to use in data element 12 12 0000 000 – Authorisation.

Up to 120 days in justified cases

An extended deadline of up to 120 days in justified cases can be applied to both imports and exports. One area of application could be for bulk cargo in ships.

Up to two years in well-founded exceptional cases concerning the customs value of goods

An extended deadline of up to two years in well-founded exceptional cases can only be used for imports and for situations where the customs value cannot be determined using the transaction value method in Article 70 of the Customs Code at the time of release for free circulation. For example, because the final price or cost becomes known some time after the time of import.

Since information on the customs value is only provided in the supplementary declaration, the use of an extended deadline allows the determination of the customs value to be postponed to a later date when the conditions for determining the customs value using the transaction value method are met.

Applicable provisions

UCC Customs Code (Regulation (EU) 952/2013 of the European Parliament and European Council) Articles 23, 44 and 166–167

The UCC Transitional Regulation (Commission Delegated Regulation (EU) 2015/2446), Articles 145-147

The UCC Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447) Articles 223–225