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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

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

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

Does Swedish Customs have my package? If your package is lost, you should contact the company transporting your goods. For example, Postnord, DHL, Schenker or any other carrier. Postnord and other

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

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

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

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

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

Cash and/or equivalent assets If you are travelling with, sending or receiving cash worth €10,000 or more you may have to notify customs, and account for its origin and intended use. To prevent money

Duty and VAT relief when moving to Sweden after studies abroad When you return to Sweden after studying in a country outside the EU, you do not need to pay customs duty or VAT on your personal

Tullverket, Box 12854, 112 98 Stockholm ● Telephone: +46 771-520 520 ● www.tullverket.se T v 7 3 0 .4 E d it io n 1 J u ly 2 0 2 0 Details of importation or exportation of firearms and ammunition for

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

supplements online that are shipped from another EU country, you do not need to pay customs duties, VAT or other taxes. Fees for online dietary supplements from a country outside the EU When you buy dietary

Moving between Sweden and another EU country If you are moving to Sweden from another country in the EU, you do not need to pay customs duty, VAT or other taxes for your personal belongings. This is

you must not sell, rent out, lend, give away or pledge the items for which you have been granted customs duty and VAT relief. If you wish to do so anyway, you must notify Swedish Customs and pay duty

do so anyway, you must notify Swedish Customs and pay duty, VAT and other fees on the goods. Exceptions from this requirement cannot be given. Frequently asked questions about the requirements for

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

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

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

follow. In certain case, you also have to apply for authorisation. Gifts containing alcohol or tobacco from a country outside the EU When receiving gifts containing alcohol you are always required to pay

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

copy of any such document. If anyone requests details of such documents, there is a confidentiality review to assess whether or not the data shall be treated as confidential. Swedish Customs then decides

is a confidentiality review to assess whether or not the data shall be treated as confidential. Swedish Customs then decides whether the data can be divulged, wholly or partly. Swedish Customs will not

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

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

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

you requested, you may appeal the decision. Lodge a new application If your application for an authorisation, BOI, registration etc. was rejected, you may submit a new application with any missing or

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

customs purposes. Otherwise you may have to pay customs duty for the boat when re-entering the customs territory of the Union. Swedish Customs issues proofs of Union status. Complete the Status Registration

placing your order from another EU country or from a country outside the EU. Weapons, rules and permits – Swedish Police Authority Permit for lasers – Swedish Radiation Safety Authority How to register your

website. The “Authorisation to submit ENS as a System Vendor” remains but only for test purpose 9. The System Vendor can refer to the achieved status “Approved ICS-ENS-system” to their clients and provide

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

date Your reference New Swedish Customs signature certificate and new intermediate certificates for Swedish Customs’ CA for electronic data interchange (EDI) Make sure that the system administrator for

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

Sweden, you will pay VAT on your purchases. You can get a VAT refund from the shop afterwards if you have a tax-free receipt. Requirements for tax-free shopping To shop tax-free on your trip to Sweden, one

to pay customs duty and VAT on my goods? If the journey back to Sweden is via an aircraft or ferry in commercial traffic, you may bring in goods to the value of SEK 5,000 without paying customs duty

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

EU and are going to bring it into Sweden, you must notify Swedish Customs of the animal and pay VAT and any import charges. Remember that, in addition to this, the normal rules for travel with animals

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

Application for change to a PKI based security solution in the company test environment) that you download from our website www.tullverket.se. We regret that the form is currently only provided in Swedish. To

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

this means that you only have to pay customs duties and other charges for goods you purchase in or from countries outside the EU. Swedish Customs is responsible for determining and collecting customs

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

it with Swedish Customs. Submit your declaration using our Online Service for cash or equivalent assets or on a form, which you submit to a customs official at the border. You are not obliged to pay

Swedish Police Authority Exporting weapons for hunting and sports (weapons for civilian use) – Inspectorate of Strategic Products (in Swedish) Lasers – Swedish Radiation Safety Authority (in Swedish) Buying

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

distribution files 5 2.5 Implementation plan for UTF-8 6 2.5.1 Deployment 6 2.5.2 Workflow for deployment 6 2.6 Test files in UTF-8 format 6 3 Actions for the TIF user 7 3.1 Recommended actions 7 3.2 If no

when shopping online Within the EU, you do not need to pay any customs duties or VAT. Outside the EU, you are always required to pay VAT. If the value of the goods exceeds SEK 1,800, you may also have to

societal aspect, there are a host of problems connected with pirate copying. One is that trade in pirate copies is an important income source or money laundering medium for major organised crime. Another is

tariff, where the tariff is determined as a percentage amount of the value of the imported product. Fee code The combination of a letter and two numbers indicating the type of the fee you must pay. For

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

Union. Following a request by the United Kingdom, the European Council (Article 50) agreed on 29 October 2019 2 to extend further 3 the period provided for in Article 50(3) TEU until 31 January 2020. This

RECORD TYPE B 5 4 MEASURES 9 5 SERIES OF MEASURES 10 5.1. Criteria for creating series of measures 10 5.1.1. Series that are defined 10 5.2. Series A – Import and export prohibition 11 5.2.1. Measures type

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

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

Product safety Products released on the EU market must be safe to use. You can here read about the special rules that apply to product safety. Product safety involves safety requirements for all

have a registration for electronic communication via EDI (TVEDI) ☐ We have applied for registration for electronic communication via EDI (TVEDI) Purpose of application ☐ Registration of contact person

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

English version 2015-09-16 version 1.4 EDI, change of communication method For communication whit Swedish Customs the communication method OFTPv2 via TCP/IP are used for electronic declarations

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

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

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

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

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

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

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

Foodstuffs When bringing foodstuffs into Sweden for private use, different provisions apply depending on whether the foodstuffs are being brought from an EU country or from a country outside the EU

Internal Security Fund Swedish Customs is seeking financial support for various projects through the Internal Security Fund. Financing from the Fund is intended to strengthen the EU’s internal security by