Tullverket

Frequently asked questions about customs duties and fees

The most common questions regarding customs duties and fees when shopping online have been compiled below.

A new handling fee

On 1 November 2026, a handling fee will be introduced. This fee will apply to all goods regardless of value when purchased online and dispatched from a country outside the EU.

The fee has not yet been formally established, but is highly likely to be set at €2.

The handling fee is not the same as the customs duty introduced on 1 July 2026.

Both the customs duty and the new handling fee apply when shopping online and where the goods are dispatched from a non-EU country. Identical provisions apply throughout the EU.

Goods, parcels and deliveries

From a country outside the EU

For orders valued at €150 (SEK 1,655.30) or less, the flat-rate customs duty is €3 per goods item. The new handling fee will be levied regardless of value.

Both the customs duty and the handling fee are charged per goods item, not per parcel. The total amount payable depends on whether different or identical goods are purchased.

  • Different types of goods are handled as separate goods items.
  • Identical items are usually counted as a single item.

Sometimes, identical items may be counted as separate goods items. This is because some online retailers may declare them that way for technical reasons. Please ask your online retailer or the transport company if you are unsure.

From an EU country

When you order goods from another EU country, you do not have to pay any duties to Swedish Customs.

Verify that the goods are indeed dispatched from another EU country. This can be verified by reviewing the online retailer's terms of delivery and payment. Otherwise, customs duty and a handling fee will apply.

From a country outside the EU

Customs duty

Where multiple goods with a total value exceeding €150 are ordered and dispatched in the same parcel, a percentage-based customs duty determined by the value of the goods may apply. Some goods may be completely duty-free, whilst others may be subject to a customs duty of up to 20 per cent.

Whether goods are dispatched in a single parcel or separately ought to be specified in the terms of delivery provided by the online retailer.

Handling fee

The new handling fee will be levied on all goods regardless of value.

From an EU country

When you order goods from another EU country, you do not have to pay any duties to Swedish Customs.

Verify that the goods are indeed dispatched from another EU country. This can be verified by reviewing the online retailer's terms of delivery and payment. Otherwise, customs duty and a handling fee will apply.

The online retailer or the transport company knows what has been ordered.

They are also the ones who calculate how much needs to be paid in fees. This is based on the accompanying documentation, which must state, among other things, the type of item, the quantity of items, and the value of the items.

Payment

In certain instances, fees are paid directly to the online retailer at the time of purchase, whereas in other cases, payment is made after the goods have arrived in Sweden.

Where the online retailer did not collect the fees at the point of purchase, payment must be settled subsequently prior to collecting the parcel. An invoice will then be issued by the company transporting or declaring the parcel, to whom the fees are payable.

Whether fees are paid at the time of purchase depends on the specific solution implemented by the online retailer. Swedish Customs maintains no register of the solutions used by individual online retailers.

Inquiries regarding fee payment should be directed to the relevant online retailer or transport company.

Swedish Customs cannot answer this question. It must be directed to the company selling the item.

In such cases, notify Swedish Customs. Swedish Customs will then assist in calculating the amount that should have been paid and issue a customs demand note to provide an opportunity to rectify the matter.

Swedish Customs has no insight into or influence over transport companies charging fees for their services, nor the amounts they charge.

Contact the transport company concerned with any questions or comments.

Miscellaneous

The handling fee is a fee intended to contribute towards covering the administrative costs of inspecting and monitoring the large volume of small parcels entering the EU.

On 1 July, a customs duty of €3 was introduced for orders of goods valued at €150 or less. This applies when you shop online and the item is sent from a country outside the EU.

You must always pay VAT on goods you buy from countries outside the EU, regardless of their value.

The established SEK amount for €150 is SEK 1,655.30.

The fees apply to all countries outside the EU when shopping online and the goods are dispatched from a country outside the EU.

Special rules apply to gifts containing alcohol, tobacco, perfume, or weapons. In certain cases, you will also need to apply for a permit.

From a country outside the EU

As long as the gift is valued at SEK 600 or less, no fees are payable. If it is worth more, fees may apply.

From an EU country

Neither customs duty nor VAT is payable on a gift dispatched from another EU country.

For certain goods, an excise duty is levied to reduce the consumption of that particular item.

Examples of such goods include alcohol, tobacco, and nicotine. It is not allowed to buy alcohol online from a country outside the EU.

No, different rules do not apply to unused and used goods. The same rules and duties apply.

If an item has been returned, an application may be submitted for a refund of VAT and the customs duty paid for the item, provided the item is valued at more than €150.

If the item is valued at €150 or less, an application for a refund of fees may be submitted only if the item is defective.

The handling fee is non-refundable.

No. Transport companies may already charge their own administrative fees, for example, for drawing up a customs declaration. The new handling fee is a separate fee levied by the customs authorities in the EU.

Customs duty is payable only on physical goods. VAT should already be included in the price of the item.

On 1 July 2026, a customs duty of €3 was introduced for orders of goods valued at €150 or less. It was introduced for the following purposes:

  • Reducing the large quantities of unsafe and dangerous products entering the EU that can cause harm to people and the environment.
  • Contributing to fairer competition for EU businesses, which are required to comply with EU rules and product safety standards, unlike non-EU businesses.

We usually state amounts in Swedish kronor. Because the new customs duty applies to the entire EU, the amounts are specified in euros.

The threshold of €150 has been converted and set at SEK 1,655.30.

Customs duty and VAT are not the same

  • You must always pay VAT on goods you buy from countries outside the EU, regardless of their value.
  • The amount of customs duty depends on the type of goods, the value of the goods and the country of origin.
  • On 1 November 2026, a handling fee will be introduced. This fee will apply to all goods regardless of value when purchased online and dispatched from a country outside the EU.