Authorisation for deferment of payment
Authorisation for deferment of payment means that you pay customs duty and other taxes and fees at a later stage. The credit period is approximately 30 days.
Authorisation code: DPO
Who is eligible to be authorised?
- The company should have an EORI number.
Find out more and apply for an EORI number. - The company most operate or plan to operate import operations in Sweden.
- The company should have available accounts in Sweden.
- The company must provide a guarantee. There are exceptions in some cases.
- The company should be incorporated in the EU. There are exceptions in some cases.
Guarantee requirements
Applying for authorisation to use a comprehensive guarantee is a requirement for authorisation for deferment of payment.
The guarantee must cover the entire credit amount. We calculate the size of the guarantee based on your company’s customs charges (customs duty and other fees) under a six week period. If the company is not registered for VAT with the Swedish Tax Authority, Swedish Customs may also require a guarantee for VAT.
Guarantee options
Swedish Customs accepts guarantees in the following forms:
- Credit notes
- Bank transfers to Swedish Customs’ bank account (cash deposit)
- Using a frozen account as a deposit.
Swedish Customs continuously re-assesses all guarantees provided. If the company’s operations change in such a way that may alter the size of the guarantee, the company must inform Swedish Customs thereof. We may also initiate a re-assessment of the size of the guarantee and reserve the right to retain a guarantee for as long as a customs debt may arise.
Find out more about compressive guarantees and how to apply.
Automatic connection to the Tullräkning (Customs invoice) online service
Companies with an authorisation for deferment of payment are connected automatic to the online service Tullräkning.
How to apply
Apply for authorisation in the EU Customs Decisions System (CDS). This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application.
To access the CDS, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.
You can find guides here on the website. It is important to use the guides when completing your applications. 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).