Useful information before shopping online
When buying goods online from another country, the rules differ depending on what you are buying and whether the goods are shipped from outside or inside the EU.
If you order a product from a company in the EU that ships the product from a country outside the EU, such as the US or China, the same rules apply as if you had made your purchase directly from outside the EU.
Shopping online from a non-EU country
Customs duty and VAT
- You will always pay VAT. On most goods, VAT is 25 per cent.
- You will pay customs duties if the value of the goods is more than SEK 1,800.
This applies whether the goods are new or second-hand.
Customs calculator – Calculate the cost of your goods
Use our customs calculator to help you calculate customs duties, VAT and other charges when shopping online. It can be used as an estimate of what your goods will cost.
The customs calculator is only available in Swedish.
You can find out more about customs, VAT and other charges on this page:
Shopping online from an EU country
When you order goods from another EU country, you do not have to pay any customs duties, VAT or other taxes to the Swedish Customs. This applies whether the goods are new or second-hand.
Certain geographical areas are excluded
There are geographical areas that are part of the EU customs territory but not part of the EU fiscal territory, such as the Åland Islands. If you order a product from one of these territories, you will not have to pay customs duties. However, you will have to pay VAT and possibly other taxes in Sweden. You can read more about the EU's VAT area on the Swedish Tax Agency's website.
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.
In practice, it can look like this:
- You order an item from a Swedish online shop.
- The goods are sent to you from a company in China.
- You pay VAT and any customs duties when the goods arrive in Sweden.
Second-hand goods
Swedish Customs makes no distinction between new and used goods, the rules and charges are the same. Any charges are calculated on the price you paid for the goods or the value declared by the sender.
Buying gifts online
You can buy a product online from a non-EU country directly for someone else as a gift. Keep in mind that the recipient will have to pay customs duties and VAT.
Authorise a representative to file your return
The company transporting your goods is usually also the one that makes your customs declaration and pays customs duties and VAT for you. The company transporting the goods may charge a fee for this.
They use the invoices and other documents included in your parcel as a basis for the declaration. In order for them to do this on your behalf, you need to give them an authorisation. This is often done by the carrier contacting you and asking for an authorisation.
Remember that it is always you, the customer, who is responsible for ensuring that the correct fees are paid to Swedish Customs. If you realise that you have not paid VAT, you should notify Swedish Customs. We will then help you to correct the situation.
If you order a product from a company in the EU that in turn orders the product from a country outside the EU (e.g. the United States), the same rules apply as if you place your order directly from a country outside the EU.
Prohibitions and restrictions
Some goods are subject to special rules that require you to declare them to Customs regardless of the country from which you order them.
Goods subject to special rules
Some goods require you to apply for authorisation from other authorities before you declare them to Swedish Customs in order to bring them into Sweden. Swedish Customs checks that the rules for importing and exporting goods are followed, but another authority is often responsible for the rules. As a rule, you should contact the responsible authority to apply for authorisation.
Is the country part of the EU?
If you are unsure whether the country you are trading with is an EU Member State or not, you can see a list of all EU Member States or search for a specific country on the website of the EU.