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Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment Health authorities, hospital departments or medical research institutions may

Exports for processing or repairs within the framework of the EU’s General Scheme of Preferences (GSP) If you are exporting goods that originate in the EU which are intended for processing or

systematically in chapters organised by usage or material. When you have a commodity code for your goods you can see information that is linked to the goods in Tulltaxan, for example, if you need to pay customs

declaration. Show or hide all The Norway flow How should I prepare if I transport goods by road to Norway? Information about AES is published and updated continuously on our website. Procedure for standard

You also need to calculate the customs value of the goods and pay import VAT. Other customs duties and fees may be added or deducted. Classification – what is the commodity code for my goods? All

required for Swedish Customs to determine how much customs duty, tax charges and other charges you own, you may be liable to pay a penalty. The penalty amounts is mainly 20% of the incorrectly declared

Honorary decorations In some cases, when importing cups, honorary declarations, medals and similar objects from countries outside the EU, you are not required to pay customs duty or VAT. Importing

a customs bill. You need authorisation for deferment of payment from Swedish Customs to pay your fees via a customs invoice, instead of directly at the time of importation. You will be registered as a

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

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

identification of a natural person to sign electronic declarations is no longer applicable. All declarations now belong to Category 1 according to section 1.5 in the Guidelines and instructions on security for

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

material, some professional equipment, samples of goods, packings, or special tools for the manufacture of import goods. If you have exported your goods from the EU, you do not need to pay customs duty and

Educational, scientific and cultural materials In some cases, when importing specific goods related to education, science and culture, you are not required to pay customs duty or, in some instances

Import after inward processing Inward processing may be terminated by importing the processed or original goods. You are required to: submit customs declaration for free circulation pay import duties

guides for the Customs Decisions System here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain

Declaring goods when importing Declaring goods for export Presenting and storing goods – Import Customs legislation in the EU The current customs legislation, the Union Customs Code (UCC), became applicable

Inward processing Inward processing may grant relief from customs duty for goods imported for processing or repairs. You are not required to pay anti-dumping duty on such goods, or apply for any

permission from the ISP is not required. If you want to know more about dual-use items and military equipment, please visit the website of the Swedish Inspectorate for Strategic Products (ISP). Swedish

Swedish Customs’ website. Goods arriving by rail – Pre-lodged customs declaration Designated locations for import by rail Transit declaration The transit procedure must be used for rail transports that

is also responsible for submitting the bill of discharge. If the goods have not been used for their prescribed use in time, the holder of the authorisation will be required to pay customs duty and

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

Declaring goods when importing You are required to always declare imported goods using an import declaration, where you state what goods you are importing, any customs duty you are liable to pay, and

Declaration guide for transit, NCTS T1 and T2 transit The New Computerised Transit System (NCTS) You may transit any goods that may be brought into or out of Sweden. When releasing goods for the transit

temporarily admit goods you are not liable to pay customs duty, tax or any other fees on the goods. A guarantee is required for customs duty and other taxes, such as VAT on imports. You may use an authorisation

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

companies report VAT to the Swedish Tax Agency. Companies not registered for VAT pay VAT to Swedish Customs. Consult the EU-system VIES for information about your company´s VAT registration status. Find out

declare how the goods presented for the procedure have been used for the prescribed end-use. You may be required to pay customs duty, VAT and any other fees for the goods if you fail to submit a bill of

Commission website Linking VAT number or branch to EORI number Deactivate Eori number Edit company data What are the situations where an EORI number is needed? An EORI number is required, for example, when an

origin information useful? One example of when you may benefit from a BOI is when drawing certificates of origin for goods that you intend to export to countries with which the EU has a free trade

Requesting a repayment or remission Sometimes you may be entitled to a repayment or remission of duties and taxes. Remission means not having to pay duties and taxes that you have not yet paid. If

of delivery terms of payment. Proforma invoices can be used for shipments for which you do not pay or charge. Examples of these include substitute and warranty goods samples, marketing items gifts

is published well in advance on our website. Contact person authorised to administer signature certificates Your company should register one or more contact persons to handle signature certificates for

to collect 195 boxes or items. A declaration for release for free circulation is made for these items. At the customs warehouse, the goods are now unpacked into 200 boxes or items, and this is recorded

declarations electronically via the NCTS, you need to register for communication via EDI (TVEDI). NCTS, Phase 6 On 27 February, we transitioned to Phase 6 of the NCTS transit system. Please note that all

Aircraft equipment In some cases, you may import ground equipment and teaching materials to be used in the context of civil aviation and which are specifically constructed for use as aircraft

Customs Reform package. This is a reform of the customs union that will bring about major changes for businesses and customs authorities. What does the proposal entail? The Commission’s proposal centres on

Document (ETD). To operate a regular shipping service, the operator must apply for an authorisation to establish a regular shipping service. On this page you can learn more about eligibility, the application

heading ‘Application to use the import scheme’ on the Swedish Tax Agency's website. The Swedish Tax Agency Use the declaration guide Read the guide for standard declarations to see how to fill in your tax

be required to pay customs duty on the goods. Exceptions from this requirement cannot be given. Where there is a risk of abuse, Swedish Customs may extend this period to three years. Apply for duty

the EU as a whole, and not only to Sweden. There are two kinds of tariff quotas: Tariff quotas that can be requested for goods from all countries, regardless of origin. Preferential quotas which apply

company access to the system. Prepare by reading the following documentation from the website of the European Commission: ICS2 Common Operational Guidance ICS2 Common Functional System Specifications ICS2

for submitting the information? The main responsibility for submitting an entry summary declaration lies with the transport undertaking or their agent. For example, a forwarding agent may provide

Paying customs duty and other charges When importing goods into Sweden, you are required to pay customs duty and other charges. This page contains information about how to pay customs duty and other

Using your authorisation Information to be provided at the time of import Codes for the import declaration and information about where to enter them can be found below. How to declare Data element 18

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

be found further down the page. Conditions for Swedish Customs to consider a request for amendment If Swedish Customs has accepted your customs declaration but the goods have not yet been released, an

Calculating the reference amount for the comprehensive guarantee A guarantee can apply to a single event, but you can also provide a comprehensive guarantee for two or more events, declarations or procedures

message IE528 is received with the MRN number, followed by a message IE529 stating that the goods have been released for export. The shipment can now be released. Have you received an MRN in return (IE528

immediately, in order to gain access in time to apply for authorisation. You can find guides for the Customs Decisions System here on the website. Please make sure to use the tutorials when completing your

for example, if a commodity code that does not exist in TARIC is used, a message with information about the errors will be sent to the declarant in the customs declaration. The declarant will be given

notifications Why do I get an email notification about an expiration date for our signature certificate? The message is a reminder that you need to order a new Company Signature Certificate. If you have not

EDI – List of systems with approved tests Below you will find a list of EDI systems for interchanging data with Swedish Customs that have performed approved tests and where the system developers

Duty-free goods Some goods are eligible for duty relief due to their specific circumstances. Photo: Mette Ottosson Quick links Returned goods Consignments of negligible value Samples of goods Goods

online services. Quick links Get started with declarations via EDI EDI for system developers Get started with declarations via EDI EDI stands for Electronic Data Interchange and means that your company can

Centralised customs clearance for import (CCI) Centralised Clearance for Import means that a company authorised for Centralised Customs Clearance (CCL) can send its import declarations to a Member

Entry summary declaration When: Different deadlines for different means of transport. Why? Swedish Customs needs to detect and address security and safety threats.

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

pharmaceutical products that will be used by persons or animals coming from third countries. You may only import such quantities as are necessary for your needs during your stay in the EU. Keep in mind that there

fields of use, with the purpose of soliciting orders for goods of the type they represent with a view to their being imported, for example catalogues of wallpaper and textile samples. The manner 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

Rail traffic Goods leaving Sweden for Norway by rail shall be placed under the transit procedure. This page in English is under construction and more information will be added as it becomes available

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

TC31 and TC33 Certificates With a TC31 or TC33 certificate, you can show that you have provided a guarantee for transit, or have an exemption from providing a guarantee. When an authorisation for a

customs duty and VAT: leaflets, brochures and other printed materials clearly intended to encourage the public to visit foreign countries, for example to participate in cultural events; foreign hotel lists

by Swedish Customs during the processing of your authorisation application. Calculating the reference amount for the comprehensive guarantee If you are providing a comprehensive guarantee for other

Get started with declarations via EDI EDI stands for Electronic Data Interchange and means that your company can communicate electronically, system to system, with Swedish Customs. To do this, your

environment is available at all times and without time limitation. Once your EDI communication is in production, the test environment is still available for tests of new messages or to train new employees. Ask

Temporary storage facility Temporary storage facilities are approved locations where goods may be stored while under the temporary storage procedure. Temporary storage and eligible locations for

EDI – Support during the development phase Here you will find useful information when developing an EDI system solution for customs handling. Show or hide all Consider when developing an EDI system

Designated location A designated location is a location that has been indicated by Swedish Customs for temporary storage of goods. This may a customs office, but it could be any location designated

Pre-arrival notification (ships and aircraft) When: Different deadlines for different means of transport. Why? Swedish Customs should be informed of where and when the means of transport is due to

Temporary storage When? By when the goods are declared. Why? Swedish Customs may allow storage of goods awaiting the next step for a limited period of time.

to have been approved at the time the information is entered in the records. Entry in the declarant’s records (EIDR for export) Entry in the declarant’s records can also be used for export. The entry

authorised by the authority. Quick links Customs offices for road transport between Sweden and Norway Ports and other departure points Airports Here you will find lists of the locations that have been

Airports The following list indicates the air terminals which are authorised points of exit for goods and which have given their consent to publication. An air terminal needs to apply for an

Entry and exit summary declarations You have to send pre-arrival and pre-departure information to the customs authority for all goods entering or leaving the EU, according to EU legislation. The

import goods from countries outside the EU without paying customs duty or VAT. The following goods are exempt from customs duty and VAT: trademarks; patterns; constructions; applications for patents. Apply

Register contact persons authorised to administer signature certificates and order signature certificates Swedish Customs applies a PKI-based security concept for our EDI communication. When applying

reagents; accompanying solvents and necessary accessories; packaging specifically designed to transport such items. The following criteria must be met to qualify for relief from customs duty and VAT: the

customs duty and VAT: catalogues, price lists, directions for use or brochures relating to goods for sale or hire, transport, commercial insurance or banking services; articles for advertising purposes, of

EU may import products from properties adjacent to the EU without paying customs duty or VAT. The requisite for duty and VAT relief is that the imported products originate from one of the following

entering or leaving the EU should be declared in advance. The purpose is to protect the EU from dangerous goods and comply with the increased security standards of global trade. For imports, the transporter

not have, you must also apply for an authorisation for the new customs procedure. For more conditions on annulment before release, see Article 174 of the Union Customs Code . If the goods have been

Goods arriving by rail – Transit declaration If you bring goods into EU by rail transport and need to store your goods, you must use the transit procedure. For goods transported by rail, the transit

disperse the goods. Goods may be stored for a maximum of three days, or six days if the goods have been declared under the transit procedure by an authorised consignee at the place. You cannot move goods

reason why your company must perform final tests and we must approve the test results. An approved test means that Swedish Customs has confirmed that the submitted final test for the relevant message was

TIR carnet When transporting goods to a country outside of the EU (to Türkiye, for example) you may use the TIR transit procedure. The TIR Convention is an international customs convention that

Pharmaceutical products Chemical substances or products may in some cases be eligible for duty relief, if they have been listed as pharmaceutical substances by the World Health Organization. In some

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

and lubricants; Goods intended for the consumption of crew or passengers on the vessel or aircraft. Victualling also refers to goods taken on board a vessel or aircraft to be sold to passengers

for duty and VAT relief Apply for duty and VAT relief directly in the import declaration. Note: In case of simplified import declaration, the claim for duty relief must be made already in the simplified

of charge; election ballots for elections organised by bodies in third countries; objects to be presented in courts or other official institutions as evidence or similar. A complete list can be found

Quick links Export goods temporarily Special regulations for certain goods Declaring goods for export These pages in English are under construction and more information will be added as it becomes

Movement Certificate A.TR. – Authorisation to make out Authorisation code: TVFPT Basic requirements to apply for authorisation The company conducts or plans to conduct imports and exports. The

consumed by the crew or passengers. Victualling authorisations should be granted to the actor responsible for the operations of the vessel or aircraft, if the actor fulfils the economic criteria, and any

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

Ship clearance Any communications with Swedish Customs regarding the arrival of ships should be done in the Maritime Single Window. The Maritime Single Window (MSW) is a joint authority portal for

Anchorages Customs has designated anchorages for the departure and exit of goods and means of transport. Terms and conditions The customs formalities to be completed at the designated anchorage

authorisation for deferred payment or the authorisation of the importer. Based on the customs value and the amounts charged in the customs declaration the importer must calculate the VAT tax base and report it in