How your goods make their way to and out of Sweden – an overview
This page contains a summary of the customs procedure logistics for means of transport and goods entering and leaving Sweden when using an digital information exchange system.
While the means of transport and the goods are brought to and leaves Sweden and the EU, a digital exchange of information takes place. This exchange of information follows multiple mutually dependant steps, each with its own purpose. This exchange will be made between several actors and various points in time.
How your mode of transportation and goods make their way to Sweden
Customs supervision import
Customs supervision is a collective term to describe actions taken by Swedish Customs, with regard to goods that are imported, stored, exported or re-exported.
From the time when the goods enter the customs territory of the European Union, they are subject to customs supervision and may thus be inspected by Swedish Customs. The goods will be placed under customs supervision for the time it takes to establish their customs status and until the time when the goods are cleared for free circulation, re-exported or destroyed.
Union goods are placed under customs supervision if they have been declared for exportation, internal transit within the Union of outward processing. They will be subject to customs supervision from the time when their customs declaration is approved until the time when they are taken out of the customs territory of the European Union, transferred to the State, destroyed or their customs declaration is declared void.
When goods are placed under customs supervision, the owner, or any other person, may not interact with the goods in any manner without permission from Swedish Customs. The purpose of this is to ensure that the goods are not modified, distributed or withheld from any inspections. This minimises the risk of tax or customs duty avoidance, but also the risk of restricted goods entering the European Union without authorisation.
Swedish Customs is authorised to confiscate non-Union goods as part of its supervisory duties. Swedish Customs is authorised to prevent a driver or captain from departing with the means of transport and may also choose not to allow a means of transport to remain in or enter Sweden.
To ensure that goods entering or leaving the customs territory of the European Union are placed under customs supervision, certain forms of notification or declarations are required for both means of transport and goods. This summary illustrates the purpose of these notifications and declarations.
Import procedures
Your means of transport or goods’ path to Sweden consists of six steps:
Entry summary declaration
When: Different deadlines for different means of transport.
Why? Swedish Customs needs to detect and address security and safety threats.
Pre-arrival notification (ships and aircraft)
When: Different deadlines for different means of transport.
Why? Swedish Customs should be informed of where and when the means of transport is due to arrive.
Presentation notification
When? At the time of arrival.
Why? Swedish Customs should be made aware of the arrival of the means of transport.
Goods presentation notification
When? At the time of arrival.
Why? Swedish Customs should be given notification of the arrival of the goods, any applicable tariff status and how the goods will be handled in the following step.
Temporary storage
When? By when the goods are declared.
Why? Swedish Customs may allow storage of goods awaiting the next step for a limited period of time.
Declaration for customs procedure or re-export
When? Before Swedish Customs is due to approve the declaration.
Why? Swedish Customs needs to collect correct revenues and trade statistics, and monitor the restriction criteria.
How your goods make their way out of Sweden
Customs supervision export
Customs supervision is a collective term to describe actions taken by Swedish Customs, with regard to goods that are imported, stored, exported or re-exported.
Union goods are placed under customs supervision if they have been declared for exportation, internal transit within the Union of outward processing. They will be subject to customs supervision from the time when their customs declaration is approved until the time when they are taken out of the customs territory of the European Union, transferred to the State, destroyed or their customs declaration is declared void.
When goods are placed under customs supervision, the owner, or any other person, may not interact with the goods in any manner without permission from Swedish Customs. The purpose of this is to ensure that the goods are not modified, distributed or withheld from any inspections. This minimises the risk of tax or customs duty avoidance, but also the risk of restricted goods entering the European Union without authorisation.
To ensure that goods entering or leaving the customs territory of the European Union are placed under customs supervision, certain forms of notification or declarations are required for both means of transport and goods. This summary illustrates the purpose of these notifications and declarations.
Export procedures
The goods leave Sweden and the EU in five steps:
Declaration for customs procedure or re-export
When? Different points in time depending on the customs procedure (export or special procedure) or re-export, but always before Swedish Customs is due to approve the declaration.
Why? Swedish Customs should ensure that any restriction conditions have been met, that the trade statistics are kept accurate and that any safety and security regulations are followed. Furthermore, the purpose of the declaration is to release goods into the customs procedure or re-export. The declaration marks the beginning of the export or re-export procedure, as well as the customs supervision. The customs office of exit will be notified that the goods are on their way at the time when they are released.
Under customs supervision
When? from the customs office of exit accepts the customs declaration until the goods are removed from the customs territory of the EU.
Why? Swedish Customs should monitor the exit from the customs territory of the EU of goods declared for a customs procedure or for re-export.
Presentation of goods at the customs office of exit
When? When the goods arrive at the designated place of exit.
Why? Swedish Customs will be informed of the arrival of the goods at the place of exit and thus be able to clear them for exit. When the goods have been cleared for exit, they may be removed from the customs territory of the EU.
Removal notification of goods
When? When goods have been removed from the customs territory of the EU.
Why ? Swedish Customs will be informed of what goods have been removed from the customs territory of the EU. When the customs office of exit has received this information, the customs office of export will be notified of the removal of the goods.
Removal certificate
When? When goods have left the customs territory of the EU and the customs office of export has received information from the customs office of exit that the goods have been removed.
Why? The customs authority should be able to confirm that goods have left the customs territory of the European Union and discharge the export procedure.