Frequently asked questions about shopping online
These are the answers to the most frequent questions about the rules when buying online from countries outside the EU. These include questions about customs declarations and any charges, VAT and duty.
About forwarding agents and transport
What happens if I want to return an article that I have not yet collected?
Contact the carrier and ask if you can return the article to the consignor. You do not have to pay any customs duty, VAT or any other taxes.
If you purchased the article from an online seller that charged VAT at the time of purchase, you must contact the online seller from which you ordered the goods to request a VAT refund.
I have ordered a pullover from a company in the USA. I have not yet received any parcel. I’ve queried this via their website. Is it possible to check whether a parcel has “got stuck” in customs?
No, Swedish Customs does not handle any parcels in that way. This is taken care of by the transport company.
Can I choose the forwarding agent myself?
When purchasing via an e-commerce platform, you can sometimes choose which forwarding agent is to send your parcel. However, when Chinese postal services are the forwarding agent, Postnord automatically handles all mail-order parcels in Sweden.
Why must I pay a charge to my forwarding agent?
Swedish Customs cannot comment on any administrative fees charged by the company transporting your goods. Please contact your forwarding agent for more information.
Am I still required to pay the forwarding agent's administrative fee if I paid VAT at the time of purchase?
Swedish Customs does not have the details of how these types of VAT payment are handled. Contact your forwarding agent to find out how it handles them.
Why does Swedish Customs collaborate with Postnord, a for-profit business?
Postnord is the only body in Sweden that complies with the convention regulating, amongst other things, the importation and exportation of mail parcels (the UPU Convention). Consequently, if anything is sent by post in another country, it is Postnord that carries the goods in Sweden.
However, this role does not mean that Swedish Customs has any collaboration with Postnord. We deal with Postnord in the same way that we deal with other companies.
What legislation supports Postnord´s role ?
Postnord is the only operator in Sweden that is subject to the convention that regulates, among other things, the import and export of postal items, the UPU Convention. This means that Postnord has been appointed to hold this role and is subject to audits by the Swedish Post and Telecom Authority to ensure the quality of mail handling.
According to the Postal Services Act (2010:1045) Chapter 4, Section 7, a postal service provider may participate in international postal cooperation within the framework of the Universal Postal Union (UPU) if the company has operations and an organisation that guarantee that it can perform international postal services in an acceptable manner, the company applies the provisions of the treaties, and the government has approved the company's participation in such cooperation.
The Government has appointed Postnord to be the postal operator that fulfils Sweden's obligations under the Universal Postal Union Convention (UPU Convention) and represents Sweden in matters relating to operational activities in the postal sector. This took place on 24 February 1994.
The possibility of conducting postal operations (which around 30 companies do in Sweden) – and where the Post and Telecom Authority grants licences – shall be distinguished from the appointment of a postal operator that fulfils Sweden's obligations under the UPU Convention.
According to Regulation (2007:951) containing instructions for the Swedish Post and Telecom Authority, Section 7(2), the Authority handles matters relating to Sweden's participation in the activities of the UPU.
Furthermore, only Postnord is a ‘postal operator’ within the meaning of the UCC Delegated Regulation. And only a postal operator handles postal items (containing goods). This is linked to the UPU. However, it should be noted that there are other postal services within the UPU – such as courier services – which Postnord does not have a monopoly on.
About customs declarations
Will there be a digital service for people who want to make their own declarations?
We are looking into the possibility of developing a service for private individuals. However, this needs to be synchronised with the work that is being carried out in this connection within the EU.
How do I declare my parcel myself?
Normally, Postnord or another carrier will process your customs declaration. You can make the active choice to handle your customs declaration yourself.
Here we describe step by step how to proceed:
About VAT and customs duties
What about the customs duty from 1 July 2026?
From 1 July 2026, new rules apply when you buy goods online from a country outside the EU. If the value of the goods is €150 or less, you usually pay customs duty. If the value of the goods is more than €150, you may have to pay customs duty.
The established Swedish amount for €150 is SEK 1 655.30.
The company I’m ordering my article from says that it will pay customs duty, VAT and any other taxes and that everything is included in the price. How does that work?
Swedish Customs is unable to answer this. You must ask whoever is sending your article, or the business selling it.
What must I do if I have bought an article and notice that the company that carried said article has not paid customs duty, VAT and any other taxes?
You must inform Swedish Customs. We will help you calculate what you should have paid and send out a periodical customs bill so that you can do what is right.
How do I calculate the import charges on my order?
To calculate the import charges, i.e. customs duty and VAT, you must start by calculating the customs duty value of your article.
The customs duty value is the price of the article plus the freight charge and any transport insurance. Use the customs duty value to calculate the customs duty on the article. You then calculate VAT on the total of the customs duty value and the customs duty.
For parcels with a value of €150 or less a customs duty of €3 per item will apply.
For parcels with a value over €150 the rate of customs duty is between 0 and 20 per cent.
For most goods, VAT is 25 per cent, but for food it is 6 per cent and for printed matter such as books and newspapers it is 6 per cent.
Customs calculator – Calculate the cost of your goods (in Swedish)
How can I recover VAT and customs duty when I have returned my goods?
If you have returned the goods, you can apply to recover the VAT and customs duty you paid on the goods if it is worth more than €150. If your item is defective, you can apply for a refund if the item is worth €150 or less.
Do I have to pay customs duty on goods I use electronically, for example eBooks and streaming services?
Customs duty is paid only on “physical” goods. VAT should already be included in each article’s price.
In which legislative act is it stated that I must pay VAT?
You can read about VAT in Chapter 1, Section 5 of the VAT Act (2023:200).
Miscellaneous
Why is it wrong to buy pirated products?
Manufacturing and selling pirated products, i.e. identical or similar products, is a violation of intellectual property rights and also contributes to unfair competition.
For you as a consumer, it may be dangerous to buy pirated products because they are usually not tested and can therefore be hazardous to your health and the environment. There are no guarantees associated with the product, and as a consumer, you cannot make any demands regarding how the product is produced. Swedish Customs can stop shipments that we suspect contain pirated copies, which usually leads to the goods being destroyed.
What is the difference if the item I want to buy online is used compared to new?
There is no difference. The same rules and fees apply regardless of whether the product is new or used.
What is dropshipping?
Dropshipping means that you buy a product online from a company that does not have its own warehouse. Instead, the goods are sent directly to you from a manufacturer, wholesaler or other retailer. These companies are usually located in a country outside the EU.