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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

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

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

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

anyone other than yourself. You do not have to pay any customs duties, VAT or other taxes on medicines you bring in for personal medical use. Otherwise, the same rules apply as when travelling with

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

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

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 or if you are importing for private use, - 00:00:33.533 > 00:00:37.533 you pay VAT directly to Swedish customs. 00:00:37.533 > 00:00:38.633 00:00:38.633 > 00:00:42.633 To find out how much customs

Temporary victualling authorisation Anyone who operates regular traffic or similar activities may apply for a temporary provisioning permit in order to be able to provision with non-Union goods and

your goods for a customs ID before calling us. Our opening hours 1 Questions about trade and customs rules Monday 9.00–15.00 Tuesday–Thursday 9.00–17.00 Friday 9.00–15.00 Closed for lunch 12.00–13.00 2

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

declaration, but in order to release the goods for transit, the goods must generally be sealed. Exemptions from the sealing requirement Exceptions may include easily identified goods. These can instead be

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

include an unplanned reload, an accident, a broken seal, a change of route or something else that affects the transport. There are fundamental rules for the transport of goods under the transit procedure

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

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

Checks on behalf of other authorities Swedish Customs is the authority that checks that all rules for the entry or exit of goods to or from Sweden are complied with. It is often another authority

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

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

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

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

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

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

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

code N830 can only be entered at NC level. How many MRN numbers for export can I enter for a transit movement? The exporter’s MRN number should be entered at HC level with document code N830. The maximum

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 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

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

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

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

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

attempt where you are asked for some reason to provide information or pay customs duties, you are always welcome to contact us. Contact us If you suspect that you have been the victim of fraud, we recommend

business continuity plan, will the IE507 message (Arrival at exit) and IE590 (Exit notification) still be sent for export followed by transit? No, IE507 and IE590 should not be sent. An enquiry procedure

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

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

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

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

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.

beginning with 42 or 63 are used. The exemption covers what is referred to in the Value Added Tax Act as the supply of goods for consideration. The transfer of goods to another EU country is also covered if

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

countervailing duties, or tariff quotas. The rules for establishing the origin in the context of these trade policy measures are known as rules of origin. The general rules of origin may be found in EU customs

This means that products that originate from countries and areas included by these agreements may be fully exempt from customs duties, or eligible for reduced customs duties. Free trade when importing

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

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

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

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

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

declaration for untaxed excise goods, you must enter ARC in the declaration. You get the information about ARC from the warehouse keeper. Consistency requirements When you submit your export declaration, the

Organised crime Below are the joint situation reports for Swedish Customs’ and other authorities on organised crime. Swedish Customs situation reports on organised crime The scenarios describe the

EDI – Swedish Customs Signature Certificate Observe that most companies need two types of signature certificates from Swedish Customs for the EDI communication, the Company Signature Certificate and

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

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

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

Goods arriving by rail – Prelodged customs declaration If you do not need to store the goods and they are arriving to Sweden from Norway rail you can pre-lodge a customs declaration. For goods

Information to be provided upon call at port Here is an overview of the information you need to provide for goods transported by sea. You will also find information about any additional information

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

Swedish Customs Swedish Customs is responsible for combating smuggling of, among other things, drugs that are prohibited from being brought into Sweden, and for checking drugs that are subject to import

Drugs, hormonal preparations (doping agents) and other dangerous goods Swedish Customs is responsible for combating the smuggling of drugs that are prohibited from entering Sweden, and for

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

purchased during your trip and are taking home with you. Tobacco tax and nicotine tax You are liable to pay customs and excise duty for tobacco and nicotine products brought from countries outside the EU in

declare your goods for exportation or re-exportation in the country from which the goods exit the EU. The export customs office and the exit customs office are thus located in the same country. Indirect

information will be added as it becomes available. Documentation requirements for petroleum products More effective sanktions against Russia with the "no Russia clause"

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

identifier (Customs ID MRN or LRN code) Receipt for the personal item Something to demonstrate that you lost your personal item, e.g., an e-mail exchange, shipping document, airline ticket etc. Optional

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

Refunds for gifts You may receive gifts from a country outside the EU duty-free, provided that certain conditions have been met. If you paid duties to Swedish Customs, you can apply for a refund

Idre Customs Clearance Office At the customs office there is a clearance office for import and export to and from Sweden and Norway. Here you will find contact information and opening hours for

Collectors’ motor vehicles Here you can read about the specific rules for classifying a vehicle as a collector's vehicle of historical and ethnographic interest. You can classify a vehicle as a

Check-list for declaring in the New Computerised Transit System, NCTS On this page we have compiled comprehensive tips that may be useful when declaring in the NCTS. Follow the steps below to ensure

present the goods and LRN, thus initiating the transit procedure. Note: In the case of export followed by transit, the transit movement is assigned an MRN number but not activated. A guarantee for customs

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

following: Your own system that is compatible with the specifications for ICS2 R3. An ITSP system that is compatible with the specifiations for ICS2 R3. The common STI-STP user interface (Shared Trader

description is inadequate, you may have to submit a customs declaration at the border, instead of transporting the goods all the way to the final destination. This can be costly for you and your business and

Receiving a gift sent from a company or an online shop Import charges are payable on any gift sent from a company outside the EU. A gift ordered on the internet is not counted as a gift for the

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

RFC5024, which describes the protocol for OFTP version 2. Normally, the data submitter initiates the communication but the encrypted connection (TLS) is based on the Swedish Customs public certificate

this page. New server certificate on Mars 10 The server certificate used for tmf01.tullverket.se will be replaced Mars 10, 2026 at 12.00 PM UTC. The new server certificate can be downloaded at: https

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

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

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

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

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

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 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

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

Swedish Customs' Advisory Council The purpose of the advisory council is to fulfil the demand for democratic oversight and civic involvement. It provides support for the authority's management and

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

enable businesses to keep their own systems up to date with current data for validation and calculation. This is likely to lead to higher quality declarations. Historical data allows customs

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

that: The MRN number for previous documents (ENS, possibly TSD) is correct. You have specified the ENS at the correct level (master consignment or house consignment). The transport document number is

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

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

transit movement, it is normally automatically released for exit. The term export followed by transit is used to describe the communication between the systems: when you enter an MRN number for export in

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

office of exit exit notification. Approved places for export (in Swedish) Consider the following when submitting information about re-exports in the declaration 11 09 000 000 – Procedure Enter code 31 in

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

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