The United Kingdom after Brexit

For your goods to be duty-free, you need a statement of origin certifying that the goods originate in the UK. The supplier must in turn know with certainty that the goods comply with the rules of origin in the agreement with the UK in order to provide you with this certificate.

• Contact the seller of the goods and ask if the goods originate in accordance with the agreement and if the seller can add a statement on origin to the invoice or other document describing the goods in sufficient detail so that they can be identified.
• For the statement on origin to be valid, it must contain a specific wording:
  
  "The exporter of the products covered by this document (Exporter Reference No (1)) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.
  (Place and date (3))
  (Name of the exporter (4))"
  
  The numbers in the wording should be replaced with:
  1. The exporter's UK EORI number;
  2. The exporter shall indicate the origin of the product using one of the following designations: United Kingdom, UK or GB;
  3. Place and date.
  4. Company name.
  
• To avoid paying customs duties, the person making your customs declaration must see the declaration of origin at the time of import.
• If you have had to pay customs duty despite having a valid declaration of origin, you can submit a request for a change to the customs declaration to Swedish Customs after you have paid the import fees to your transport company. Read about how to proceed under the heading ‘I have paid too much customs duty or VAT’ on the page Apply for a refund or to pay fees?
  

If you buy goods on your trip and want to bring them with you to Sweden, you can do so duty-free and VAT-free without presenting them to Swedish Customs if you:

• are travelling by plane or ferry to Sweden and the goods are worth no more than SEK 5,000
• you are travelling by means other than commercial transport, for example in your own car or boat, and the goods are worth no more than SEK 3,500.

If you purchase goods in the United Kingdom that exceed the value limit for your mode of transport, you must present the goods to Swedish Customs and you may have to pay customs duties, VAT and possibly other taxes.

If the goods originate in the UK and comply with the rules in the agreement between the EU and the UK, you can get the goods duty-free (but not exempt from VAT or excise duties).

If the value of the goods exceeds EUR 1,200 (equivalent to approximately SEK 12,800), you will also need a statement on origin from the seller.

Declaring your goods to Swedish Customs