Deferral of implementation

Under certain circumstances, you may be granted a deferral of the implementation of a decision. One requirement is that you have appealed the decision. Deferral of implementation means that the appealed decision does not apply, for example, that you do not have to pay the customs invoice, or that your revoked permit continues to be valid, until a court has reviewed your appeal, or another date specified in the decision regarding the deferral of implementation.

Deferral of implementation may be granted for two reasons:

1. Swedish Customs has good reason to believe that the contested decision is incorrect.
2. There is a risk that the appellant may suffer irreparable damage, i.e., damage that cannot be remedied if the contested decision is enforced.

You can apply for a deferral of implementation in the same letter as the appeal, or in a separate letter. The appealed decision remains in force until Swedish Customs has decided on a deferral of implementation. If you wish to have a deferral of implementation, you should therefore apply for this as soon as possible. If you are not granted a deferral of implementation, interest on arrears will accrue from the due date even though you have applied for a deferral of implementation.

In your application, state whether you are applying solely on the grounds of point 1 above, or also on the grounds of point 2. If you are also applying on the grounds that you risk irreparable damage, you must also state in what way this damage will materialise. This could be, for example, the risk of bankruptcy or the need to sell your home. Attach evidence to support your claim, such as a recently prepared balance sheet and income statement or an auditor's statement if the application concerns a company.

If Swedish Customs deems the deferral of implementation of a decision that means import or export duties are to be paid, you must, as a general rule, provide a guarantee covering the entire amount you are to pay. If this would cause serious financial or social hardship, the requirement for a full guarantee may be reduced. It is the applicant’s burden to demonstrate that they are unable to provide a full guarantee.

Deferral of payment

If you have appealed against the Swedish Customs' decision to impose excise duty or transport surcharges on you in accordance with the Act (1998:506) on Excise Duty Control of Transport etc. of Alcohol Products, Tobacco Products and Energy Products, you may request a deferral of payment. There are no special requirements for obtaining such a deferral, and no guarantee is required.