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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

access the test environment. Please include the TLS certificate to be verified by Swedish Customs in your e-mail. 5. Preparing conformance tests You will receive credentials and access to a test

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Certifikatbeställning. More information (in Swedish) If you do not have access to the web service you can order the Company Signature Certificate by mail and email. EDI – Order the Company Signature Certificate Email

Customs invoice on paper or in a digital inbox You may also receive customs invoices via a digital inbox for government mail, for example Kivra, or in paper form. Paying your customs invoice You can pay by

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

Sweden need to e-mail their request for connection to Swedish Customs at: eori@tullverket.se Swedish Customs can link a Swedish branch to a foreign owner company with an EORI number allocated in another EU

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

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

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

Request access to Swedish Customs’ online services and register an account manager To sign in to our online services you need authorisation. You are also required to nominate an account manager from

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

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

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

declaration during this period differs between ship and air traffic. By air A declaration for temporary storage in air traffic is submitted to Swedish Customs by e-mail. The declaration must contain the

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

Consignment level. A receptacle is a loading unit to carry mail items. Enter all receptacle identification numbers included in the current presentation notification.

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

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

How to order the Company Signature Certificate The Company Signature Certificate is ordered from Swedish Customs through a web service or by mail and email. To access our web service

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

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

mail your draft to tke.stromstad@tullverket.se . Write “Test Rail Notification” in the subject line. Show or hide all Presentation notification Why should a presentation notification be submitted? Goods

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

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

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

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

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

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

Ship clearance Air traffic Apply for single authorisation for victualling in the air shipping using a form, which should be sent by e-mail to Swedish Customs, using the address tke.arlanda@tullverket.se