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transport Articles intended for people with disabilities (in Swedish) Capital goods imported on the transfer of activities from a third country (in Swedish) Consignments of negligible value Consignments sent

transported onward quickly and easily. In such cases, the authorised consignee may indicate a discrepancy and state the type of package and how many packages were received in the unloading results, in order to

Products obtained by Community farmers on properties located in a third country adjacent to the EU Agricultural producers in the EU having their principal undertaking adjoining a country outside the

Storage in a temporary storage facility Goods may be stored for a maximum of 90 days at a temporary storage facility, counting from when the goods arrived at the facility. Responsibility The holder

Entry in the declarant's records (EIDR) Entry in the declarant's records means that a company is authorised to file customs declaration information in its records. The customs declaration is deemed

Presents received in the context of international relations In some cases, when importing or bringing goods from a country outside the EU for example to present as gifts in the context of an official

Commodity description in transit When goods are in transit, it is important that you enter both the commodity code and a clear and accurate description of the goods. A poorly written commodity

Re-consignment using a replacement proof of origin You can make out replacement proofs of origin to re-consign goods originating in GSP States, which are to be re-consigned within the EU, to Norway

Transhipment of goods in transit When transhipping in transit, there are things you need to pay particular attention to. A customs seal must not be broken without the authorisation of the customs

Seeds, fertilizers and products for the treatment of soil and crops for use in properties in the EU adjoining third countries Agricultural producers having their principal undertaking in a third

Can I enjoy exemption from duty or a reduced duty rate? In some cases you may have the opportunity of enjoying exemption from duty or a reduced rate depending on the origin of the goods. We call this

Customs has made a mistake In some cases where the customs authority has made a mistake, repayment or remission may be granted. This is rare, but may be because, for example, the authority did not forward a

charges. The guarantee is an assurance to Swedish Customs that these costs will be paid, even in the event of unforeseen circumstances. You can opt to place an individual guarantee or a comprehensive

Change of declarant in an import declaration In some cases, it is possible to change the declarant in import declarations. A change of declarant in the import declaration is made as a request for

Response message in the MSW Reportal Here we have compiled some types of response messages requesting additional information when a ship calls at port. In the joint authority reporting portal, the

Capital goods and other equipment imported on the transfer of activities from a third country In some cases, when ceasing activities in a third country, imports of capital goods and other equipment

export) Entry in the declarant's records (EIDR) for export will be introduced on 26 February 2026, with a transition period that runs until 31 March 2026. The level of details in these records must

in the customs warehouse records. In this case, you should indicate the number of packages as follows: Before these goods leave the customs warehouse a declaration for release for free circulation is

entered when an IOSS registration number has been entered. It is not necessary do declare charges when a registered e-commerce platform has charged VAT at the point of purchase. In data element 14 03 039

about your consignment than a standard customs declaration. The remaining information is subsequently provided in a supplementary customs declaration. An authorisation is needed to use a simplified

Swedish Customs has established the customs value and the charges that should be included in the tax base for import VAT. This information should be used as a basis when you report VAT to the Swedish Tax

amend a standard customs declaration after you have lodged it. The amendment is handled in different ways depending on the stage of the process and the status of your customs declaration: Information in a

Entry in the declarant's records (EIDR for export) Entry in the declarant's records means that a company is authorised to file customs declaration information in its records. The customs declaration

hide all Declarant in the presentation notification Pre-lodged customs declaration The declarant in the presentation notification is the person presenting the goods when there is a pre-lodged import

Procedure for Presentation Notification for EIDR (Entry in declarant's records) Click on the image to see it in larger format Roles Declarant – The person making out a customs declaration as an entry

page concerns declarations in the old export system. The new process for entry in the declarant's records (EIDR for export) was introduced on 26 February 2026, with a transition period that runs until 31

Authorisation to declare exports via entry in the declarant’s records The authorisation means that you will register declaration information that is equivalent to a simplified declaration in your

provide information in the later steps. The MRN should be passed on The export process begins when the declarant or their representative submits an export customs declaration using message IE515. First, a

establised in the EU. The company should regularly use the seals of a special type. Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are

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. A pre-lodged customs

process. Sometimes you may need to amend a simplified declaration after you have submitted it. The amendment is handled in different ways depending on the stage of the process and the status of your customs

The Customs Reform package – A reform of the Customs Union Negotiations are currently underway in the EU regarding a major legislative proposal put forward by the European Commission, known as the

you can read descriptions of what happens in each step. Click on the image to enlarge. Show or hide all 1. Sends declaration for temporary storage (declarant, temporary storage) The declarant files a

Customs. In this case, the customs representative acts on behalf of the declarant as a direct customs representative. In the case of indirect representation, it is the customs representative who must have

Follow the steps below to start filing data in ICS2. 1. Applying for an EORI number The conformance tests should be carried out in the country that issued the company’s EORI number. Companies with a

element 12 12 000 000 – Authorisation). If you intend to submit a transit movement to be started from a customs office, this is referred to as transit under the normal procedure. In this case, you do not

below to start filing data in ICS2. 1. Applying for an EORI number Connect to ICS2 in the country that issued the company’s EORI number. Companies with a Swedish EORI number should contact Swedish Customs

number. The company should be established in the EU or within the territories of a contracting party. The company should have available accounts in Sweden. The company should operate a significant number

transports within the EU (Union transit). You apply for the authorisation in one country, but the application may include ports in several countries. Given that maritime transport is considered a safe means of

customs representative for their contacts and communication with Swedish Customs. In this case, the customs representative acts on behalf of the declarant as a direct customs representative. In the case of

Forms Read about how Swedish Customs processes your personal data when you submit an application (in Swedish) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Name TV-number Download Application

Sometimes you may need to amend a Presentation Notification for EIDR or supplementary declaration after it has been submitted. The amendment is handled in different ways depending on the stage of the

for centralised clearance can also use a customs representative for their contacts and communication with Swedish Customs. In this case, the customs representative acts on behalf of the declarant as a

goods include: documents sent free of charge to public agencies in Member States; publications published by foreign governments and official international bodies that are intended to be distributed free

need the binding origin information to establish whether the product’s origin is determined by a free trade agreement the legal basis is article 64 of the Union Customs Code and the rules of origin in

and bring to the customs office (see below). Contact a customs representative who applies for duty-free treatment in the import declaration. Manage your import declaration yourself If you choose to

for such purposes. The cooperation is based on a Memorandum of Understanding (MoU) between us and your business, where we agree on joint activities in the combat against organised crime. By sharing our

nature which are given free of charge by authorities or persons established in a third country to be presented in the EU as a tribute to the recipient’s activities in fields such as the arts, the sciences

compounds of a kind used for the manufacture of finished pharmaceutical products, which are free of customs duty. The following applies to each respective substance and product in the annexes: Annex 3

Regulation (EC) No 1186/2009, Annex I and Annex I. These annexes contain lists of goods that may be eligible for relief from customs duty. Expand or close all Duty-free goods according to Annex I The goods in

goods should be sent free of charge and free of any commercial interest by a person or organisation in a third country: Equipment and stationary materials sent free of charge and free of any commercial

Customs to import this type of goods duty free. The accountable manager of the establishment should apply for authorisation by submitting a description of its operations to us. Attach any supporting

customs duties and any other taxes and charges. If your company is authorised for a comprehensive guarantee, the charges in the import declaration will be charged against the reference amount for release

categories: a gift to a reigning monarch or Head of State; goods to be used or consumed by reigning monarchs and Heads of State of third countries during their official stay in the EU. This duty relief also

purpose, to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries who are buried in the EU, shall be admitted free of import

NCTS Phase 6 SCTS-NCTS (in Swedish) Change regarding export followed by transit (EFBT), with transit movements using type T declarations (declaration header) When several exports are accompanied by a

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

information to establish whether the product’s origin is determined by a free trade agreement the legal basis is article 64 of the Union Customs Code and the rules of origin in the relevant free trade agreement

in some cases import instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment free of customs duties. Authorisation is required to

VAT in some cases. This also applies to international organizations that enjoy immunity and privileges. Consignees eligible for relief from customs duty and VAT can be divided into two groups: group A

duty free. The accountable manager of the establishment should apply for authorisation by submitting a description of its operations to us. Attach any supporting documents, such as organisation charts

be placed in temporary storage in a temporary storage facility for up to 90 days. Storage in a temporary storage facility Handling Goods placed in temporary storage may normally not be handled; they

preferential treatment is not determined by their origin, but by whether they have entered free circulation. To obtain preferential origin, goods must either be obtained or sufficiently worked or processed in a

the EU, the exporter should submit an export declaration. The A.TR certificate certifies that goods are in free circulation in the EU and Türkiye, but is not a certificate of origin. Request forms for

are duty free (0%). Find out more about VAT relief in the brochure VAT on imports (in Swedish)

statistics. Finding your product code in Tulltaxan (Taric) Tulltaxan is a free and web based query service. There are more than 15 000 commodity codes for different types of goods. The goods are classified

System The Taric Query System is a free-of-charge online service. You can access current information on rates of duty, commodity codes, import and export regulations, exchange rates and so on. Taric Query

falling within the scope of the EU-Türkiye Customs Union Treaty When goods falling within the scope of the Customs Union Treaty you may issue a certificate, Movement Certificate A.TR., when the goods are in

Rules of origin in Chapter 3 and Annexes 3-A-F of the Japan Agreement (in Swedish). Information from the European Commission concerning the free trade agreement with Japan. If you are not the manufacturer

Samples of goods In some cases, you may import samples of goods of negligible value from third countries free of customs duties and VAT. A sample is defined as: goods that demonstrate properties or

goods Customs status of the goods Goods can either have the customs status of Union goods or non-Union goods. In simple terms, Union goods are goods produced in the EU and in free circulation in the Union

human origin and blood-grouping and tissue-typing reagents free of customs duty and VAT. Substances in this group include: therapeutic substances of human origin; blood-grouping reagents; tissue-typing

Importing for specific purposes or processing Some goods can be imported with reduced customs duty or duty-free. These may include goods that are being repaired or processed, goods for exhibits, or

experience a breakdown in Swedish Customs’ or the Swedish Maritime Administration's ship clearance system and you need to report data to Swedish Customs or the Swedish Maritime Administration, you need fall

Consignments of negligible value In most cases, when ordering goods of negligible value, also known as low value consignments, from a country outside the EU, you are not required to pay customs duty

You may then re-import the goods free of duty or with reduced import duties. Please note that you have to apply for a special authorisation to use this procedure. If you are dispatching goods for repair

Guarantee Legislation requires a guarantee to be provided in most cases. This includes transit, inward processing and customs warehousing. Quick links Comprehensive guarantee – authorisation

Non-preferential origin In cases where the EU has imposed provisions on licenses, anti-dumping duties, additional duties and countervailing duties, as well as quotas on imports from a specific country

authorisation What applies in each instance? There are many parameters that affect the rules on victualling. We have listed some of the most common scenarios. When is a victualling authorisation required? A valid

consignment. PoUS Phase 2 (Customs Goods Manifests) What is new with PoUS Phase 2 and CGM? With CGM, you can request to amend a registered CGM and partial use/presentation of CGM in the PoUS system. Partial

wholly obtained in the Union or goods brought into the customs territory of the Union from countries or territories outside that territory and released for free circulation. Union goods may be stored in a

for existing debts, for example in the case of release for free circulation, a reduction can be granted up to 30% of the reference amount for companies holding AEO authorisations for customs

Returned goods In some cases, when re-importing goods from a third country, you are not required to pay customs duty or VAT. All of the following criteria must be met to qualify for duty relief: The

EORI EORI stands for “Economic Operator Registration and Identification” and is a unique registration number, which should be provided when engaging in any customs-related commercial activity in the

during the first step, than you would in a standard customs declaration. The remaining information is subsequently provided in a supplementary customs declaration. Authorisation code: SDE You may exclude

in which the free trade agreement has been drawn. Use a pen and block capitals when completing the form by hand. You need documents certifying that the goods have originating status and be prepared to

As indicated by the name, this origin does not confer any preferential treatment with regard to customs duties. Goods may have an origin that confers preferential treatment, but only if there is a free

destination and declared for free circulation there. Identity Remember that the goods imported for examination, analysis or tests must be labelled in such a manner that makes it possible to identify them from

under a customs warehousing procedure, document code Y859 must be entered in the import declaration when the product is released for free circulation. Upon request, you must also be able to provide

changed email address to Swedish Customs. You use the form TV 404.36 (or TV 404.35 in Swedish). If you have access to the online service Certifikatbeställning you may change your email address there. Show

but you have the option to present the processed product for free circulation. Guarantee requirements A guarantee is required for customs duty and other taxes, such as VAT on imports. Guarantee An

consignee in a different EU country. In these instances you are not required to declare VAT. Instead, the recipient declaraes VAT in the other EU country. When the exemption is applied, procedure codes

Startpage / Startpage / Tulltaxan (Taric) / Tariff File Distribution (TF) Tariff File Distribution (TF) Taric is updated each night with information from the European Commission in Brussels. As a

that the information in the declaration is correct. As a result of the introduction of additional validations, you may now experience an increased number of error responses. Please use our declaration

time is short: 3 days, or 6 if the goods arrive in transit. The purpose is to rapidly move the goods to a new customs procedure or to re-export them. Union goods may not be stored at other approved

Amending an import declaration If you discover errors in your customs declaration, you can request to have it amended. Information on how to amend a declaration submitted in the old import system can

Supporting documents Supporting documents are any documents used to support statements in your customs declaration. If you declare goods imported from a country outside the EU, you are required to

of two main levels and goods items linked to one of the main levels. This structure is used for a number of customs declarations, such as a customs declaration for release into free circulation. As the

handled in export procedure? The following alternatives are available: In the case of bulk, the export declaration is submitted after loading onto a ship, and the IE507 is also sent after loading onto a

to pay customs duty on the original goods. Please note that if you wish to calculate you customs duty in accordance with Article 86(3) upon release for free circulation, you must enter code F44 in data