Search

country part of the EU? If you are unsure whether the country you are trading with is an EU Member State or not – here is a list of all EU countries. EU Customs and Fiscal Territories Buying medicines from

Tax-free shopping in Sweden If you live outside the EU and shop in Sweden, you can get a VAT refund when you return home. Here you can read about what applies to tax-free receipts. When you shop in

Buying alcohol when travelling When you return home from a trip abroad, you can take alcohol with you for personal use without paying any taxes. The amount of duty-free alcohol you can bring back

Ask for a tax-free receipt Ask for a tax-free receipt in the shop when you purchase an item. Ask in the shop if they are affiliated with tax-free shopping in Sweden.

Buying foodstuffs when travelling When you bring food into Sweden for personal use, different rules apply depending on whether you are bringing the food from another EU country or from a country

themselves if a seller outside the EU had sold them to a customer in the EU. How do I receive a gift without paying customs duties and VAT? You can receive your parcel from a non-EU country free of charge if

country outside the EU If the gift requirements are fulfilled, you can receive your parcel from a country outside the EU free of charge. It is vital that the parcel clearly states: that it is a gift, what

of import restrictions. May be freely imported Personal belongings intended to be taken out of the country again to a third country and which are taken by a traveller in his/her personal baggage

Buying e-cigarettes and refills when travelling When returning home from a trip abroad, you may, once you are 18, bring in e-cigarettes and refills for private use. The quantity you can bring in

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

APPLICATION FOR DUTY-FREE IMPORT Tv 740.32 Utgåva 9 februari 2012 To be completed by the Ministry for Foreign Affairs. The recipient specified is referable to a category indicated in the application

APPLICATION FOR DUTY-FREE IMPORT Tv 740.22 Utgåva 14 februari 2012 To be completed by the Ministry for Foreign Affairs. The recipient specified is referable to a category indicated in the application

Buying or selling boats across Sweden’s border If you are buying a boat in another country, you may have to pay customs duty, VAT and any other taxes. You may have to notify Swedish Customs if you

be levied. Failure to declare goods correctly may result in criminal liability as you may be guilty of a customs offence. Nicotine-free e-liquid Nicotine-free e-liquid is not subject to nicotine tax

Buying or selling cars across Sweden’s border If you are buying a car in another country, you may have to pay customs duty, VAT and any other taxes and charges. You may have to notify Swedish Customs

Tv 740.26 Utgåva 2 maj 2019 d APPLICATION FOR DUTY-FREE IMPORT Customs Office/Customs ID The military force of (state) hereby applies for duty-free import of the following goods1 in accordance with

ammunition. Please contact the relevant embassy or competent authority. Buying a weapon in Sweden and bringing it to another country From Sweden to an EU Member State Applying for a permit Depending on what

April 2006 (case number B2328-04). In the absence of a judgement from the Supreme Court, it is regarded as legal precedence. Buying alcohol online from a country outside the EU You cannot order alcohol

Buying tobacco online Find out what rules apply when you order, for example, snus or cigarettes online, the rules differ depending on whether you are going to buy tobacco from a non-EU country or not

Buying dietary supplements online Dietary supplement are defined as foodstuffs intended to supplement a normal diet. Dietary supplements are subject to any legislation that applies to foodstuffs

Buying foodstuffs online Foodstuffs ordered online are subject to VAT and, in some cases, customs duty. Some foodstuffs are restricted, meaning that you may not receive them from countries outside

than the above amount. From a country outside the EU Only if you want to bring goods with a value higher than the limits above. Buying e-cigarettes when travelling abroad Buying tobacco in EU Member

United Kingdom – trading, travelling or moving post-Brexit I’m going to Japan and buying a video camera there. Can I bring it back into Sweden free of charge? You may bring in goods to a maximum value of

Have your tax-free receipt stamped Before you leave Sweden, you must have your tax-free receipt stamped, for example at the airport. Have your tax-free receipt stamped by a tax-free partner or

buying a laser pointer, you may need a permit from the Swedish Radiation Safety Authority. Find out what each authority requires in your particular case. The rules differ depending on whether you are

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

Send your application to: Swedish Customs Box 27311 SE-102 54 Stockholm Sweden In accordance with articles 43-45 of the Council Regulation (EC) No 1186/2009 Customs Reference No./ Authorisation

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

Get a refund for goods purchased in the EU When you order goods from another EU country, you do not normally have to pay any duties to Swedish Customs. If you have paid duties, you can apply for a

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

can never come from a company You must pay customs duty, VAT and any other taxes on any gift you are given when buying something online. The same applies if anyone orders a gift that is sent direct to

Sending a gift from Sweden to another country When you are going to send a gift to another country, you have to find out which rules apply there. For more information, contact the receiving country’s

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

Sending us a letter When sending us paper format letters, movement certificates, invoices or email. Swedish Customs addresses Sending paper format letters Tullverket Box 27311 102 54 Stockholm

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

authorised company signatory is the person(s) who has/have the authority to make signatures for the company. It is usually the CEO or someone in the Board of Directors or a person with power of attorney. In

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

Report a crime to Swedish Customs Swedish Customs needs your help in our fight against smuggling and customs-related crime. Have you seen or heard anything suspicious? Call our hotline on +46 77 46

Receiving a gift from another EU country You do not pay customs duty or VAT on a gift sent from another EU country. However, there are special rules for certain goods and you may sometimes need

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

consignee pays VAT regardless of the value of the goods. If this value is more than SEK 1,800, customs duty may also have to be paid. Receiving a gift from a country outside the EU page Kalle in Jönköping

also need to notify Swedish Customs. Keep in mind that there are different rules for a country within the EU and a country outside the EU. Quick links Buying or selling cars across Sweden’s border Buying

Moving to Sweden from a country outside the EU If you are moving to Sweden from a country outside the EU, one of the requirements for duty and VAT relief is that you intend to live in Sweden for at

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

ammunition. Depending on whether you are travelling between Sweden and another EU country, or between Sweden and a non-EU country, you make this declaration in different ways. When travelling with a firearm

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

report or declare goods which are imported into Sweden is a crime and may constitute an offence under the Swedish Act on Penalties for Smuggling. It may, in addition, lead to unnecessary extra costs for

declaration. You can do this yourself at a customs office at the border, or leave it to your removal firm or forwarding company. Permits for cultural goods In order to export certain cultural goods from Sweden

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

office and report the goods in the cargo. Failing to report or declare goods which are imported to Sweden is a crime. As a driver you are responsible for reporting your cargo to the customs office. Swedish

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

for returned goods Reduced duties for goods being returned after repairs Refunds for gifts Get a refund for goods purchased in the EU Get a refund of duties on returned lost personal items Get a refund

Get a refund of duties for another reason Du you believe that there is an error in the customs declaration and that you have paid too much customs duty and VAT? Then you can apply for a refund of any

arise in connection with the detention of goods. Buying hazardous products You must always be careful when buying goods from third countries, especially if they are from a seller you have never previously

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

in Sweden Fees when shopping while travelling Buying alcohol when travelling Through Customs Services for private individuals Goods subject to special rules Alcohol Cash and/or equivalent assets

downloaded from tullverket.se, EDI för systemutvecklare. Final tests – for system developers of tailor-made systems An in-house tailor-made or compiled system (unique for a company) must perform final tests

EU country. From a country outside the EU You may have to pay customs duties and taxes when you buy goods to take home from your trip in a non-EU country. You can bring goods duty and tax free for up

Sweden from a non-EU country, strict rules apply. There are also limits on the amounts you can bring in. Buying foodstuffs when travelling Alcohol If you are travelling to Sweden from another EU country or

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

weapon across the Swedish border to or from a country outside the EU. The single administrative document (SAD) Into Sweden from a country outside the EU In the document, you only have to complete the

fice and report the goods in the cargo. Failing to report or declare goods which are imported to Sweden is a crime. As a driver you are responsible for reporting your cargo to the customs office. Swedish

Keywords A-Z This page shows the contents of the Swedish Customs English website i alphabetical order. Show all C D E F H I R S T V W C Call us Contact us Customs clearance offices D Deferral of

this information to us, we will calculate what you are to pay and send you a bill. Report this within three years You can notify Swedish Customs of non-payment of customs duty or VAT in the three years

However, there are som exceptions. Here you will find information about what is specific to the United Kingdom after Brexit. Get your goods duty free when shopping online The EU and the UK have a trade and

Customs have my package? Apply for a refund or to make a payment Keep this in mind when shopping online Useful information before shopping online Swedish Customs’ guide for online shopping outside the EU

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

ammunition for a purpose other than temporary hunting or competition Swedish Customs’ reception stamp Ref. / Customs ID Date Recipient identification (name/company, address and country) Personal identity

is in place. Cooperation against alcohol and drugs in traffic SMADIT, The Swedish acronym for the Cooperation Against Alcohol and Drugs in Traffic initiative, is a cooperation between the Swedish

punishable. Travelling with a firearm for hunting or competition Buying weapons and dangerous objects when travelling Buying weapons and dangerous objects online Buying bangers, fireworks and other explosive

Sweden to a country outside the EU Questions and answers Can I get duty relief for removal items sent in advance? Yes, it is possible to obtain a duty-free allowance in advance. To be granted a duty-free

products via the internet. China is a major source of counterfeit goods, but lots of counterfeit goods are made in many other countries too. The danger in buying pirate copies Buying pirate copies can be