Apply for an instalment plan

In certain cases, Swedish Customs may grant payment relief for customs duties, taxes and other charges payable to Swedish Customs.

In certain cases, Swedish Customs may grant payment relief in the form of instalment plans for customs duties, taxes and other charges payable to Swedish Customs. The instalment period must be as short as possible, and no longer than six months. Swedish Customs always makes an assessment of applications received depending on the circumstances stated in the application.

Application for an instalment plan

Your application for an instalment plan must include the following points:

Specify the customs invoice or MRN to which your application relates.
Describe your financial situation and the reason why payment cannot be made on time.
Provide a detailed account of your future ability to pay the amount within a shorter period of time. This can be difficult, but is a requirement for an instalment plan to be granted.
Attach a current balance sheet and profit and loss statement to your application, so that Swedish Customs can grant an instalment plan.
Explain your ability to provide a guarantee. If a full guarantee cannot be provided, you should write how much you can make available as your guarantee.

The application must be signed by the authorised signatory or sent from their email address.

A credit report on the applicant will be requested.

If Swedish Customs grants an instalment plan, you must pay the amounts and at the times specified in the decision, otherwise the instalment plan will be cancelled and you will be obliged to pay the full amount outstanding.

To be granted an instalment plan, you must post a guarantee

An instalment plan requires you to post a guarantee equal to the amount to be paid.

Guarantee

If you can demonstrate that posting a guarantee would cause serious financial difficulties, the guarantee requirement may be reduced in whole or in part. You can do this, for example, by asking your bank for an opinion on granting a guarantee. If a full guarantee cannot be provided, you should indicate the amount of the guarantee that can be posted.

For those with an authorisation for deferment of payment

If you have a Deferred Payment Option (DPO) and are granted an instalment plan without the requirement of a full guarantee, Swedish Customs will send you a consideration of a decision to revoke your DPO authorisation. You will have 30 days to respond to the consideration. If you respond to the consideration, it is important that you write that you want the opportunity to submit further comments.

The fact that you receive a consideration of a decision does not automatically mean that Swedish Customs will withdraw the authorisation for deferred payment. The conditions that exist when the deadline for responding has expired will determine whether the authorisation will be revoked.