Importing goods to Sweden from countries outside the EU
The term "import" means bringing goods into the European Union (EU) from a country outside the EU.
Before you can use or sell your goods, you must clear them through customs. This means that you submit an import declaration and pay fees for customs duties, VAT and other applicable tax.
If you are registered for VAT in Sweden, you do not have to pay VAT to Swedish Customs. Instead you report it to the Swedish Tax Agency in your VAT return.
The import declaration may be submitted electronically or using the SAD form (Single Administrative Document). You may submit the declaration yourself, or use an authorised representative.
To make an import declaration, you must first classify the goods, i.e. determine the proper commodity code, and find out whether you need a license or special permit for import. The commodity code can be found in the customs tariff at Taric Query System Online.
When importing, the customs duty to be paid is calculated on the item´s customs value. The customs value is normally based on the price paid to the supplier when they sold the goods to the EU, the cost of transport to the EU border, and the cost of any transport insurance.
If the customs value for your shipment exceed 206 600 SEK and you are liable to pay customs duty you must fill in a customs valuation declaration. This is required in order to show all costs and other circumstances that may have affected the price of the imported goods. You use the form Customs Value Declaration (In Swedish Tullvärdedeklaration Tv 745.1).
What happens at the border?
When your goods arrive in Sweden you have to take them to a place that we have approved of. These places may be located in the vicinity of the border or somewhere else in the country. You have to present the goods for importation clearance here. If the goods are not presented to us immediately upon their arrival to Sweden, the forwarder must enter them for temporary warehousing or customs warehousing.
Temporary warehousing is storage of goods during a short time before you notify them for import.
Customs warehousing is a way of storing non-EU/non declared goods within the EU without clearing them through customs. For example, as long as the goods are stored in a customs warehouse you don’t have to pay any duty or tax for them or present an import licence.
Your goods can be stored for a maximum of 90 days in a temporary warehouse. When your goods have been placed in a warehouse the person in charge of the warehouse contacts you, notifying you about the arrival of your goods. You must then apply for an approved customs procedure for your goods. For example, if you want free access for the goods you can apply for customs clearance. You have to present a customs declaration for import at the customs clearance office responsible for the surveillance of the warehouse where your goods are stored. When declaring your goods, you submit a customs declaration together with documents confirming that the particulars in your declaration are correct. All conditions for the import such as import restrictions should be met and when you have paid customs duty and other taxes for your goods, they are in free circulation and free consumption and can be moved around freely within the EU.
Transition to free circulation and free consumption means that you have met all the conditions for the import and paid duty and other taxes for the goods. You can then sell your goods to whomever you wish within the EU without any customs documents.
You can download the Single Administrative Document from the European Commission's website. You find the link to the document in the first line of the page Single administrative document (SAD) – European Commission.