Penalties on late payments
If you import goods under a simplified procedure and do not submit a supplementary declaration within a certain period of time, Swedish Customs may levy a penalty.
If your supplementary declaration is not submitted on time, you will receive an injunction to submit the supplementary declaration and a consideration of a penalty.
The penalty is currently SEK 500. Failure to submit the declaration in spite of the injunction will increase the penalty to SEK 1,000. If you still have not lodged your declaration by then, Swedish Customs will assess customs duties, any taxes and other charges on a reasonable basis.
You may be fully or partially exempted from a penalty if Swedish Customs finds it unreasonable to charge the penalty to the fullest degree.
Swedish Customs communicates the matter with you as the declarant via the ‘Tulldeklaration import’ (Customs declaration, import) online service. A message is sent to your email address. If you are not connected to the online service, the matter will be sent by regular mail.
Deadlines for lodging declarations can be found here: