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are not removed from customs supervision. The applicant must provide a guarantee. Some exceptions apply to authorisations in advance if the goods are duty free. Request to use a comprehensive guarantee

exemption is determined by the Swedish Tax Agency. Please observe that you must obtain duty relief in order to benefit from VAT exemption. This applies even if the goods are duty free (0%). Find out more

authorisation that is valid in more than one member state. The consignee does not need to hold a separate authorisation. The holder of the authorisation is responsible for submitting the bill of discharge

duty. If the goods are used for an alternative purpose and thus cannot be placed under the end-use procedure, a customs debt will be calculated based on the commodity code that would be used in the

Tourist information literature In some cases, you may import printed materials and other materials intended as tourist information free of customs duty and VAT. The following goods are exempt from

Authorisation for end-use If your imported goods are intended for a specific purpose or not manufactured in sufficient volumes in the EU, you can apply for authorisation for a final purpose, which

Tariff quotas A tariff quota is a predetermined value or a predetermined quantity of goods which you may import with reduced customs duties or duty free during a limited time. Such quotas apply to the EU

product from any of the these territories, you must pay both customs duty and VAT. However, some goods from Andorra are duty free. Find out more: Andorra France’s overseas territories When ordering a

box below. Military authorities declaring goods for duty-free end-use in accordance with Regulation (EC) 150/2003 should refer to the Military equipment page (in Swedish) . Declaration guide for IMDS

ETD transit start? When goods arrive from a country outside the EU to a hub in Europe (an airport), they are first reported to the customs authority there. The goods are then under customs supervision

placed in transit, the transit procedure rules will apply. See Transit of goods. Conditions The rail transport and the goods carried must be brought to a designated railway crossing (Article 135(1) of the

to apply for authorisation: The goods must be re-exported. The goods may not be processed while in the EU. To repair a damaged product, you need authorisation for inward processing. The goods must be

new goods instead of used goods or goods in a better condition than the non-Union goods placed under the inward processing procedure; and goods with technical characteristics similar to the goods which

Excise duty on imports Excise duty is a consumption tax which is applied to certain goods. If you import these goods into Sweden, you must pay excise duty to Swedish Customs at the time of import

serves as a mark of good quality and security for you and your business partners. It also gives you access to certain simplifications, which in turn will make your goods flows faster and more secure. The

goods. About customs duties (in Swedish) Declaring Submitting a customs declaration – tell us what you want to import Once you have established the criteria for your goods and calculated all applicable

exemption is determined by the Swedish Tax Agency. Please observe that you must obtain duty relief in order to benefit from VAT exemption. This applies even if the goods are duty free (0%). Find out more

established in the EU. The company must intend to end transit procedures in Sweden. The company must regularly receive goods placed under a Union transit procedure at an authorised location. The company must

Learn more about your responsibilities as a declarant when using a representative (in Swedish). Please contact Swedish Customs if you know that you were supposed to receive a customs invoice but did not

signature certificates is responsible for ordering a new Company Signature Certificate well in advance before its validity expires receiving and installing certificates in your company’s EDI system receiving

authorisation from Swedish Customs. The agreement between the EU and Norway is unique in the international context. It helps to facilitate trade and creates an efficient allocation of resources between a limited

kept in a customs warehouse facility in the port area, or a customs declaration for release for free circulation, specific use or processing has been lodged prior to arrival. Non-Union goods that have

choose not to allow a means of transport to remain in or enter Sweden. To ensure that goods entering or leaving the customs territory of the European Union are placed under customs supervision, certain

Declaration guide for transit, NCTS This declaration guide can be used when submitting a declaration in the updated transit system, NCTS, Release 5. About the declaration guide Data classes and data

described here are intended for declarants that are using a software that has already carried out approved tests. Once your own tests are approved, you can send and receive messages in production, on

provided in a supplementary customs declaration. An authorisation is needed to use a simplified declaration. The image below describes how to lodge a simplified declaration. Under the image, you can read

comprehensive guarantee, you need an authorisation. In addition, you need a separate authorisation for the procedure covered by the guarantee. Authorisation code: CGU A number of different procedures require a

Customs Office, PCO). A declarant with an authorisation for centralised clearance can also use a customs representative for their contacts and communication with Swedish Customs. In this case, the customs

subject to import restrictions where the level of customs duties, taxes and other charges justifies not passing through a manned customs office fulfil the export conditions of the exporting country. In

Procedure for supplementary declarations If you have previously submitted a simplified declaration or entry in the declarants´s records, it should be followed by a supplementary declaration. If a

Swedish Tax Agency. Please observe that you must obtain duty relief in order to benefit from VAT exemption. This applies even if the goods are duty free (0%). Find out more about VAT relief in the brochure

presented differently depending on the means of transport. By air When non-Union goods arrive in Sweden by air, a presentation notification should be sent digitally to Swedish Customs. The goods included in

purpose is to protect the EU from dangerous goods and to meet the increased security requirements in world trade. The information should be sent in the form of entry and exit summary declarations. What are

identified using the description of the goods in the transit declaration or in the supplementary documents. Therefore, you need to have a good and accurate description of the goods that makes it easy to

Standard customs declaration for imports In the standard customs declaration, you provide all the information at the latest at the time of import. You can choose to send a declaration in advance or a

Simplified export declarations You can apply to use a simplified declaration when declaring your goods for export. You can then provide the information in the declaration in two steps. Simplified

Authorisation for temporary storage facilities Goods arriving in the customs territory of the Union are automatically given the temporary storage status. In a temporary storage facility, non-Union

Duplicates of movement certificates In some cases, if you lose your movement certificate, you may request a copy. If a movement certificate EUR.1, movement certificate EUR-MED, or movement

customs duty, tax charges and other charges. Example 2: No supplementary customs declaration If you fail to submit a supplementary declaration, Swedish Customs will issue a conditional fine. If you, in

import) online service (in Swedish). Simplified import declaration (IFDS, IFDP OCH IKDS) The simplified import contains less information about your consignment than a standard customs declaration. The

other places of call as places of arrival. You can find a list of designated ports and other places of call here (in Swedish). Authorisation for an approved location for temporary storage is required

exchanged in separate messages. Below the image are descriptions of what happens at each stage. Click on the image to see it in larger format Show or hide all 1. Creating a standard customs declaration The

simplified declaration when the goods are to be exported and then submit a supplementary declaration within 10 days of the date on which the goods in the simplified declaration were released. The image below

Types of customs declarations for export Export declarations should always be submitted in digital form. Normally, a standard customs declaration is used, but there are other options. These pages in

rail: Pre-lodged customs declaration Transit declaration Pre-lodged customs declaration In order to pre-lodge a customs declaration in rail transport, there shall be no need to store the goods in a

Chose an EDI system Your company may choose to buy a system which has undergone approved tests by Swedish Customs, or develop an in-house system. Here you find a list of systems that have undergone

CCI) A declarant with an authorisation for centralised clearance can also use a customs representative for their contacts and communication with Swedish Customs. In this case, the customs representative

Customs Code and 116 The UCC Delegated Act shall be records in a form approved by Swedish Customs. An appropriate form is considered to include requirements for traceability and that no changes can be made

Type. 12 02 000 000 – Additional information Enter code 00700 or, where applicable, code 00800 in data element 12 02 008 000 – Code. Enter code TILFA if you are a temporary operator – a person who is not

will be integrated in the TAD. However, it is not a requirement that the transit accompanying document accompanies the goods, unless a fallback procedure applies, but the carrier must at least be able to

Sweden. The company should have available accounts in Sweden. The company must provide a guarantee. There are exceptions in some cases. The company should be incorporated in the EU. There are exceptions in

Procedure for submitting an entry summary declaration Goods entering the European Community must be declared in advance and within a specified time-frame, using an entry summary declaration. The

sent to Swedish Customs for destruction. If a certificate is lost, this must be reported immediately to the Swedish Customs, which in turn will report this to the European Commission. How to order a

refinement in a developing country, use a statement on origin in cases where the buyer needs to certify the origin of the goods. The EU grants relief of duty on exports of certain goods from developing

and what happens at each stage. A description of each role can be found here: Terms and responsibilities in the new import procedure Click on the image to enlarge Show or hide all 1. Creating a standard

Correcting an incorrect entry If you only need to correct an incorrect entry in a customs declaration, you should not apply to annul the entire declaration, but instead request an amendment. Amending a customs

declaration in spite of the injunction will increase the penalty to SEK 1,000. If you still have not lodged your declaration by then, Swedish Customs will assess customs duties, any taxes and other charges on a

For example, the transport must arrive at the destination within a set time limit or follow a pre-established route. Unforeseen events may require you, the carrier, to deviate from these rules. In such

that posting a guarantee would cause serious financial difficulties, the guarantee requirement may be reduced in whole or in part. You can do this, for example, by asking your bank for an opinion on

and a temporary storage facility (in Swedish). In the context of temporary storage, is it permitted to repack from the arriving unit to the released unit, as long as this is shown in the records? Would

starting in December 2025, of submitting Temporary Storage Declarations (TSD) directly to Swedish Customs for goods arriving by sea. This will be an alternative to using the Fal 2 cargo declaration as a TSD

sea. You need an authorisation to use a reduced data set. With this authorisation you do not need to provide the net mass. Apart from this, you should provide the same data as in a standard transit

Temporary victualling authorisation Anyone who operates regular traffic or similar activities may apply for a temporary provisioning permit in order to be able to provision with non-Union goods and

Export procedure The export procedure consists of data submission in three steps - export declaration, presentation of goods at the office of exit and exit notification of goods. A new procedure in

need to pre-lodge an arrival notification to Swedish Customs in the MSW, provided that the vessel is not carrying non-Union goods covered by a transit declaration in the form of an Electronic Transport

if the customs declaration for the procedure is submitted in a different Member State.

applies a PKI-based security concept. The system your company develops must comply with the security requirements set out in the guidelines. EDI – Security Concept EDI – Communication Swedish Customs

for subscription messages but these can be allocated upon request. Final tests for declarants In order for you as a declarant to obtain approval for tests and be able to send and receive messages in the

deferment of payment (in Swedish) Request to use a comprehensive guarantee The procedure for pre-lodging a customs declaration for goods arriving by rail The image below describes how to pre-lodge a customs

always responsible for the data in the customs declaration, even if the declarant has used a customs representative. Roles and responsibilities Types of customs declarations for exports There are various

Simplified import declaration The simplified import contains less information about your consignment than a standard customs declaration. The remaining information is subsequently provided in a

stage. A description of each role can be found here: Terms and responsibilities in the new import procedure Click on the image to enlarge Show or hide all 1. Creating a standard customs declaration A

Certifikatbeställning (in Swedish) it is necessary to have a Swedish personal identity number and a Swedish electronic identification (eID, currently only Swedish BankID). For every new certificate a new CSR file must be

value consignments you can submit a customs declaration for consignments of negligible value. A customs declaration for consignments of negligible value can be used in the following cases: Gifts with a

customs clearance import (CCI) A declarant with an authorisation for centralised clearance can also use a customs representative for their contacts and communication with Swedish Customs. In this case, the

electronic administrative document (eAD) in EMCS before untaxed excise products are moved under tax suspension from a tax warehouse to a country outside the EU excise area. If the information is approved by

developers This is what a company or system supplier needs to know in order to develop a customs system. EDI for system developers

service on our website. You can opt to receive your customs invoices in a digital letter box for public agency communications, for example Kivra. Tullräkning (online service in Swedish) I would like to be

goods to which it applies. A €100,000 guarantee applies to the TIR carnet within the EU. Remember that your vehicle must be approved for the TIR transit procedure, in accordance with the TIR Convention

use a comprehensive guarantee. Authorisation to use a comprehensive guarantee. The company must intend to initiate transit procedures in Sweden. The company should regularly use the Union transit

export An indirect export is when you declare your goods for exportation or re-exportation in a different country than that from which the goods exit the EU. The customs office of export and the customs

In your VAT return for a certain period, you report VAT on all imports covered by customs bills issued during that period. For example, if your accounting period is a calendar month, your VAT return

apply for an authorised exit location. After approval of the application, the port terminal receives a location code. The location code is indicated in message IE507 (Arrival at exit) in the new export

how to apply and how to use the TVEDI when you receive the decision of registration. Name: TVEDI In order to send and receive EDI-messages to Swedish Customs you must have a registration for electronic

definitions, a carrier is defined as follows: “Carrier means in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of

specified in the form ‘Basis for calculating customs duty in connection with non-compliance under Article 79 of the Customs Code’. There is also a supplementary sheet if there is more than one goods item. You

procedures in a declaration for inward processing. Only a single procedure code (data element 11 09 000 000) may be entered in the declaration. Commonly used codes The codes provided below are the most common

transitional solutions should be used. There are different transitional solutions depending on whether the goods arrive by ship or by air, or whether they are in transit to the site. There is also a solution for

Export followed by transit Export followed by transit describes the integration between the AES export system and the NCTS transit system. When an export case is started in AES and followed by a

Entry summary declaration When introducing goods into the EU, you are required to submit certain information about goods in advance to a customs authority. Normally, the transport undertaking submits

Questions and answers on export followed by transit We answer the most frequently asked questions about export followed by transit. Show or hide all If there is a breakdown in NCTS and we use the

Customs in advance (Chapter 10, sections 1 and 2 of the Customs Code). The designated anchorage is the same as that indicated at the time of arrival in the MSW. A list of designated anchorages can be found

Apply for registration for electronic communication via EDI To gain access to Swedish Customs’ EDI system you need to apply for a registration for electronic communication via EDI (TVEDI). The

reference to the entry summary declaration should be submitted for goods: Arriving directly to Sweden by air from a country outside of the EU that are unloaded in Sweden. Arriving to Sweden by air from a

will be released. Create or submit the bill of discharge in our online service Via our online service Avräkningsnota (Bill of discharge) for inward processing, you can: create a bill of discharge submit

destined to deliver or collect passengers or cargo in a foreign airport Vessels used by a commercial operator (not fishing vessels) of more than 75 gross tonnage which are destined to deliver or collect

Specifications) (In Swedish) Authorisation for Centralised Customs Clearance A authorisation for Centralised Customs Clearance (CCL) is required to use centralised clearance for imports. To apply for authorisation

regarding technical documentation and have an understanding and knowledge of the customs process in terms of operations. Follow these steps to set up EDI communication with Swedish Customs as a system

the test results are approved you will receive a Decision of approved tests. The decision specifies which messages were approved at the time of the test and from what date the messages can be used in

Procedure for transit declarations – Normal procedure Our current transit procedures are being adapted to the requirements in the Union Customs Code. Learn more about pre-lodging a transit