Requesting a repayment or remission

Sometimes you may be entitled to a repayment or remission of duties and taxes.

Are you a private individual and want to apply for a refund or to pay fees?

Remission means not having to pay duties and taxes that you have not yet paid. If you have already paid, it will be considered a repayment instead.

You may be entitled to a repayment or remission on one of these grounds:

Customs duties have been overcharged.
The goods are defective or do not fulfil the terms of the contract.
Swedish Customs has made a mistake.
For reasons of fairness.

Import or export duties have been overcharged

You may be entitled to a repayment or remission if too much customs duty has been levied. An example is goods that have been declared incorrectly so that the amount of customs duty is higher than it should have been (Article 117 of the Customs Code).

The goods are defective or do not fulfil the terms of contract

If the goods turn out to be defective or do not fulfil the requirements of the contract you, the buyer, have with the seller, you may be entitled to a repayment or remission of duties. This imposes certain requirements, including when the error was detected and how the goods are handled after the error was detected. It is also important that the goods remain under Swedish Customs’ control at all times, for example when they are destroyed or exported, for you to be entitled to repayment or remission (Article 118 of the Customs Code).

Swedish Customs has made a mistake

In some cases where the customs authority has made a mistake, repayment or remission may be granted. This is rare, but may be because, for example, the authority did not forward a quota allocation request in time (Article 119 of the Customs Code).

For reasons of fairness

In very rare cases, repayment or remission may be granted for reasons of fairness (Article 120 of the Customs Code).

How to apply for repayment or remission ?

You must apply for repayment or remission yourself. However, in some cases, Swedish Customs will make the repayment if we discover the error ourselves.

Download the application form for repayment/remission

Application form for repayment/remission (in Swedish) Pdf, 490.4 kB.

Applicable provisions

You can find the Union Customs Code here, (EU) no 952/2013 (in Swedish).