How to appeal
Appeals should be lodged in writing. The appeal should be submitted to Swedish Customs, but addressed to the Administrative Court. It is not necessary to specify a specific Administrative Court.
Please send the letter to:
Tullverket
Box 27311
102 54 Stockholm
Or send an e-mail to: tullverket@tullverket.se
The Swedish Customs Service will forward the appeal to the court that will hear the case.
State that it is an appeal and which decision or decisions are being appealed. Enter the customs ID or Swedish Customs’ reference number (dnr) that correspond with the decision. Also write how you want the decision to be changed and the reasons and evidence you refer to, as well as what you want to prove with the evidence.
It is important that your name, postal address, e-mail address and telephone number are clearly stated.
If you hire a representative, you also need to write the representative's name, postal address, e-mail address, telephone number and mobile number.
Payment of the customs invoice
Please note that if the decision concerns a charge, the customs invoice must be paid even if you appeal the decision. The due date stated on the customs invoice still applies. The amount will be refunded if the decision is changed and you are entitled to a refund.
Under certain conditions, you may defer payment until your case been decided.
Deadlines for appeals
An appeal must be submitted to Swedish Customs before the deadline has expired. If the appeal is submitted too late, it will not be considered.
Different deadlines apply to different types of decisions. It is important to read the instructions for appeals to find out which deadline applies to your particular decision.
How it works
When an appeal is received, Swedish Customs will decide whether it has been submitted in time. If the appeal has not been submitted in time, Swedish Customs will reject it.
If the appeal is not rejected, Swedish Customs will decide whether the decision should be revised.
If the decision is revised as requested
If Swedish Customs revises the decision as you requested, you will receive a decision from Swedish Customs stating how Swedish Customs has revised the decision. In some cases, the appeal may still need to be referred to a court.
If the decision is not revised in accordance with the appeal
Swedish Customs will refer the appeal and relevant documents in the case to the court that will hear the appeal. The court will contact you if it considers that you need to submit a statement or additional documents.
If your case concerns the charging of customs duties, taxes, customs surcharges, interest or late payment fees, Swedish Customs will make a review decision before the case is referred to the court.