Information about deadlines

Three years for customs decisions

Swedish Customs must receive the appeal within three years of the date on which the customs debt arose or the tax liability arose. The three-year deadline applies to decisions under the Customs Act, such as decisions on customs duties (decisions where customs duties or value added tax are charged), customs surcharges, penalties on late payments and interest on arrears.

Exceptions to the three-year deadline may be made if the decision was announced more than two and a half years after the date on which the customs debt arose or the tax liability arose. In such cases, an appeal may be lodged within two months of the date on which you received the decision, if this extends the time limit for appeal.

Three weeks for other decisions, such as authorisations, refunds or remissions

The three-week time limit applies to the following decisions, among others:

• decisions on authorisations for customs procedures
• decisions on refunds or remissions
• decisions to postpone the implementation of decisions
• decisions under the Act on Excise Duty Control of Transport, etc. of Alcoholic Beverages, Tobacco Products an Energy Products.

In these cases, Swedish Customs must have received the appeal within three weeks of the date on which you received the decision.