Customs warehouse

If you are not planning to use or sell your goods immediately upon arrival, you can store them in a customs warehouse. In this case, you only pay customs duties and taxes when you discharge the customs warehousing procedure and declare the goods for import. If the goods are to be re-exported, you will not pay any duties or taxes on the goods in the EU.

There are two ways to lodge a customs declaration when placing goods under the customs warehousing procedure: either via a system solution or via the ‘Tullager’ online service.

Start using EDI to declare (in Swedish)

Use the "Tullager" online service (in Swedish)

Declaration guide for the "Tullager" (Customs warehouse) online service.

This page explains what information to enter or select when lodging a customs warehouse declaration, either in Swedish Customs’ online service or the Electronic Data Interchange (EDI).

Declaration guide for the "Tullager" (Customs warehouse) online service (in Swedish)

Declaration guide for customs warehousing in EDI (in Swedish)

Concepts and responsibilities in the customs warehousing procedure

Here you can read about the different terms used in the customs warehousing procedure and how responsibilities are allocated within the procedure.

Concepts and responsibilities related to the customs warehousing procedure

Customs warehousing procedure

Here you can read about the different terms used in the customs warehousing procedure and how responsibilities are allocated within the procedure.

Customs warehousing (in Swedish)

Movement of goods

When goods are moved during the customs warehouse procedure without a transit movement, it is referred to as a movement.

Movement of goods

Handling goods in a customs warehouse

In a customs warehouse, you are not allowed to handle goods in any way you like, but some common forms of handling are still permitted. Here you can read about the rules and see examples of what you can and cannot do with goods in a customs warehouse.

Handling goods in a customs warehouse

Storage of Union goods in a customs warehouse

Do you need to store Union goods at your customs warehouse? Here you can find out what is required to do so and how you can differentiate between goods with different customs statuses.

Storage of Union goods in a customs warehouse

Record-keeping requirements for customs warehouses

An authorised operator of a customs warehouse is required to keep accounts that are approved by Swedish Customs.

Record-keeping requirements for customs warehouses

Taking inventory of a customs warehouse

An operator of a customs warehouse is required to take inventory of their goods at least once per year, unless otherwise specified in the authorisation.

Taking inventory of customs warehouse

Discrepancy report, CWDI

Find out more about what information to include in the discrepancy report (CWDI).

Discrepancy report, CWDI

Acceptance message, CWAC

This section details the information required for the acceptance message CWAC.

Acceptance message, CWAC

Removal permission CWPR

In order to receive notifications permitting the release of goods from your warehouse, you must subscribe to the Permission for Removal message service.

EDI – Subscription services (in Swedish)

FAQ – Customs warehouses

We answer the most common questions regarding the rules for customs warehouses – including accounting, customs declarations, etc.

FAQ – Customs warehouses

An authorisation is required

If you wish to operate a customs warehouse yourself, you need an authorisation to operate a customs warehouse. You should also have a comprehensive guarantee authorisation.

Customs warehouse authorisation

Comprehensive guarantee – authorisation