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Failing to pay on time It is important to pay your customs invoice on time. If not, you may have to pay interest on the overdue payment and, in the worst-case scenario, lose your authorisation for

tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation. You can find guides here on the website

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 application. They contain

Authorisation for deferment of payment Authorisation for deferment of payment means that you pay customs duty and other taxes and fees at a later stage. The credit period is approximately 30 days

also apply for a decision on an alternative approved location (TVAGP). Find out about the different ways of storing goods on the Present and store goods website (in Swedish). In exceptional cases and for

on the release of the goods. The decision that the goods are released for export is sent by the customs office of export to the declarant in message IE529. Now the goods can be loaded onto the means of

Procedure for simplified declarations A customs declaration should always be submitted to Swedish Customs when goods are imported from countries outside the EU. One way is to submit a simplified

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

please apply immediately, in order to gain access in time to apply for authorisation. You can find guides here on the website. It is important to use the guides when completing your applications. They

changed to ‘Lodged – Not presented’. 3. Presentation notification for goods When the goods arrive, the declaration is activated by the person presenting the goods to customs. The goods are now in temporary

Authorisation for simplified declarations You may apply to use a simplified declaration when submitting goods to a customs procedure. This means that you submit less information about your shipment

information in the customs declaration and decide whether the goods may be released. The decision to release the goods for export is sent from the customs office of export to the declarant in message IE529. Now

Procedure for TSD on arrival for air consignments When goods are introduced from third countries you should lodge a presentation notification with Swedish Customs. The goods should be covered by a

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

a detailed account of your future ability to pay the amount within a shorter period of time. This can be difficult, but is a requirement for an instalment plan to be granted. Attach a current balance

authorisation. You can find 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

Procedure for standard customs declarations for special procedures A customs declaration should always be submitted to Swedish Customs when goods are imported from countries outside the EU. For

Procedure for customs declarations for low-value consignments A customs declaration should always be submitted to Swedish Customs when goods are imported from countries outside the EU. For some low

its website. Examples of valid BOIs. State the legal basis in your application Applications for binding origin information are submitted by mail to Swedish Customs by using a form. You may only apply

Procedure for standard customs declaration A customs declaration should always be submitted to Swedish Customs when goods are imported from countries outside the EU. For example, you could submit a

Declaration guide for IMDS and IMDP (in Swedish) If you need to apply directly in the customs declaration In some cases you may apply for authorisation directly i your customs declaration Pay attention to the

customs declaration In some cases you may apply for authorisation directly i your customs declaration. Pay attention to the following data elements when completing the declaration: Data element 11 09 000

EDI – Application procedure for TVEDI EDI stands for Electronic Data Interchange and means that your company can communicate electronically, system to system, with Swedish Customs. To send and

goods intended for specific purposes. 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

> AT Customs office of transit (1) when entering Switzerland or (2) when entering Austria. For a current list of non-Union common transit countries, please visit the website of the European Commission

Procedure for centralised clearance – Standard customs declaration On this page you can read about how to use centralised clearance and submit a standard customs declaration to Swedish Customs. Those

the point where the procedure merges with the procedure for simplified declarations. 7. Processing the simplified customs declaration a. SCO The Swedish Customs (SCO) will now verify that the

Transitional solution for an alternative approved location Until it becomes possible to submit electronic declarations for temporary storage using an alternative approved location, the following

Authorisation as consignor for Union transit Authorised consignors may initiate transit procedures without visiting a customs clearance office. Authorisation code: ACR The authorised consignor is

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 application. They contain

Goods for embassies, consulates and international organisations Missions and consulates of foreign states, including staff, importing goods from a non-EU country do not have to pay customs duties or

Procedure for holders of a temporary storage authorisation When goods are introduced from third countries you should lodge a presentation notification with Swedish Customs. The goods should be

Bill of discharge for end-use Upon discharge of the procedure for end-use you are required to submit a bill of discharge, wherein you account for all goods registered for the procedure. Enter all

Customs office for transport by road between Sweden and Norway Please see below for information about customs offices designated by Swedish Customs for presentation notifications and arrival

company’s needs. 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

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 application. They

Customs offices for road transport between Sweden and Norway Below you will find details of the customs offices designated by Swedish Customs for the arrival of goods and means of transport. If the

Customs offices of export for lodging an export declaration (IE515) Below you will find details of the customs offices designated by Customs for the arrival of goods. Terms and conditions All goods

bill of discharge stating that you want to pay import duties on the goods. A charge will then be made for all or part of the import that does not reach its intended end-use. All necessary information

Procedure for centralised clearance – Pre-lodged simplified declaration Here you can read about how it works when you use centralised customs clearance and pre-lodge a simplified customs declaration

Goods imported for examination, analysis or test purposes Goods which are to undergo examination, analysis or tests for purposes of information or industrial or commercial research are admitted free

will be rejected. For this reason, we encourage you to update your system solution accordingly. The New Computerised Transit System (NCTS) 2026-02-20 It is now possible to test DDNXA 5.16.1 (SCTS-AES) in

purchased an item from France. Consequently, you do not have to pay customs duty, and you pay VAT in Monaco. Visit the Swedish Tax Agency`s website for more information.

EDI – Final tests for declarants Your company must perform final tests for the messages you intend to use in production. The final tests must be submitted to us for approval. The final tests

Procedure for centralised clearance – Presentation notification after entry in the declarant's records Here you can read about how it works when you use centralised customs clearance and presentation

please apply 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

access to the online service, please apply 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

Procedure for centralised customs clearance – Supplementary declaration after simplified declaration or notification upon entry in the declarant's records Here you can read about to use centralised

declaration. The link is made through the LRN number. 4. A file is created A file will now be created with Swedish Customs. 5. The amendment request i sent to the PCO The information in the request for

Check-list for declaring good for export On this page we have compiled some tips that may be useful when declaring in the export system. Follow the steps below to ensure that you declare correctly

Goods for charitable organisations State organisations or other charitable organisations and philanthropic organisations may import certain goods from countries outside the EU without paying customs

Declaring goods for export When exporting goods, you are always required to submit a digital export declaration to Swedish Customs. You may choose to submit it personally, or hire an agent. These

EDI for system developers Here you will find information for companies who are developing a customs system. To develop a system, you need to read, understand and assimilate the documentation, both

Designated locations for imports Goods entering the EU customs territory must be transported to a customs office designated by the customs authority or to another place designated or approved by the

required to pay additional customs duties on certain products or certain manufacturers, due to these trade measures. However, they also provide an avenue for recourse if your company is negatively impacted

supplementary customs declaration. In the simplified declaration there are fewer data to be provided compared to a standard customs declaration. For example, information is always required on: Commodity code

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

Special regulations for certain goods For certain goods special rules and regulations (import restrictions) apply which you have to take into account. Therefore it is important that you find out if

Documentation requirements for petroleum products From 21 January 2026, it will be illegal to directly or indirectly purchase, import or transfer petroleum products containing Russian crude oil from

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

Special regulations for certain goods If your goods are covered by export restrictions, you generally need an export licence or some form of authorisation. These are a few examples of goods that are

Standard customs declaration for exports If you have access to all the information to be provided when the goods are loaded, the easiest way may be to submit a standard digital customs declaration

Placing a guarantee for transits When placing goods under the transit procedure, you are required to place a guarantee that corresponds to the costs of applicable customs duties, taxes and other

Authorised consignor for Union transit An authorised consignors may initiate transit procedures without visiting a customs office. For this, you need an authorisation. The authorised consignor is

Operating authorisation for transports between Sweden and Norway An operating authorisation gives transport undertakings the option of passing through unmanned border crossings, or manned customs

the conformance tests. Prepare by reading the ‘Conformance Test Organisation Document for Economic Operators ICS2 CTOD for EOs' document. This, and other documentation, can be accessed from the website

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

discrepancy reports for temporary storage, are now available. Digital discrepancy reporting will be introduced in early 2026. New versions of the technical specifications can be found here (in Swedish) 2025-04

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

Procedure for reporting incidents during transit Learn more about procedures when incidents occur during movements of goods. Click on the image to enlarge 1. Report the incident to Swedish Customs

Declaration for customs procedure or re-export When? Before Swedish Customs is due to approve the declaration. Why? Swedish Customs needs to collect correct revenues and trade statistics, and monitor

Different types of customs declarations for imports You must declare all imported goods in an import declaration. There are various types of import declarations. There are three ways to declare

Procedure for amending a standard customs declaration Here you can find out how to amend a standard customs declaration that you have lodged under the new import process. Sometimes you may need to

Bill of discharge for inward processing Upon completion of the procedure for inward processing you are required to submit a bill of discharge, wherein you account for all goods registered for the

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

EDI – Final tests for system developers The final tests described here are intended for system developers or if your company is developing an in-house system. The final tests should be submitted to

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

Record-keeping requirements for temporary storage facilities An operator of a temporary storage facility is required to keep suitable accounts that are approved by Swedish Customs. Approved accounts

Reports from records for temporary storage facilities It is necessary to be able to retrieve certain information from your records in support of information provided in the temporary storage facility

FAQ – Documentation requirements for petroleum products Here you will find answers to frequently asked questions about documentation requirements for petroleum products. Show or hide all How should

duty and VAT Importing goods costs more than the price of the goods. VAT and customs duties also apply. Companies registered for VAT pay VAT to the Swedish Tax Agency, while companies not registered for

registered for Swedish VAT you do this by reporting import VAT in you VAT return, otherwise you pay the VAT to Swedish Customs. The rate of customs duty vary from 0 to 20 per cent. To find out the duty rate

goods for the purposes laid down prior to the deadline set out in the authorisation The obligation to keep records The obligation to make the goods available for customs supervision The obligation to pay

Procedures for amending a Presentation Notification for EIDR and supplementary declaration Here you find information on how to amend a Presentation Notification for EIDR or supplementary declaration

Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims Goods of every description, imported by organisations authorised by Swedish Customs for this

VAT on imports Businesses generally report import VAT to the Swedish Tax Agency. However, businesses not registered for VAT in Sweden pay the import VAT to Swedish Customs. Swedish Customs also

registration for electronic communication via EDI (TVEDI).pdf 404.33 The single administrative document (SAD) You can download the single administrative document from the European Commission's website. You find

about ICS2 from the website of the European Commission. The European Commission`s Learning Portal with courses on ICS2 for different operators. The European Commission`s collected frequently asked

Procedure for pre-lodging a standard customs declaration A customs declaration should always be submitted to Swedish Customs when goods are imported from countries outside the EU. You can opt to pre

Amendment procedure for a simplified or supplementary declaration Here you can find out how make changes to a simplified or supplementary declaration that you have submitted under the new import

Declaration guide for standard customs import declaration, centralised clearance, when the presentation notification is made in Sweden On this page you find a declaration guide for standard customs

Laboratory animals and biological or chemical substances intended for research Public or private establishments principally engaged in education or scientific research may import certain goods from

Litter and feed for animals during their transport Litter and feed of various descriptions to be used for animals during their transport to the EU may be admitted free of import duties and VAT. This

Reference substance samples for the quality control of medicinal products You may import reference substance samples for the quality control of materials used in the manufacture of medicinal products

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

Calculating the reference amount for the comprehensive guarantee The amount for a comprehensive guarantee must correspond to an established reference amount. In your application for authorisation

Presentation notification for goods and temporary storage declarations Goods must always be presented when they arrive in the customs territory of the Union. Temporary storage declarations should at

Declaration guide for presentation of goods to customs (POGG) This declaration guide describes you how to present goods to Swedish Customs. A digital presentation notification of goods with a

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

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