Tullverket

Calculating customs duties and charges

When importing goods into Sweden, you are required to pay customs duties, VAT and other charges. This page contains the information you need to calculate how much you need to pay.

How to calculate duties for your goods

When importing goods into Sweden, you are required to pay customs duties, VAT and other charges. To calculate the duties for your goods you need to:

  1. Classify your goods to obtain the corresponding commodity code, and customs charges and other duties that may apply;
  2. Calculate the customs value of the goods, which will be used to determine customs charges and other charges.

See more information under each title.

Classification

To determine the cost of your imports you first need to know your goods’ commodity code. All commodity codes are compilied in the TARIC Query System (Tulltaxan). Once you have classified your goods and identified the commodity code, you will receive information related to your goods: applicable customs duties and other payable charges. You will also learn whether your goods are subject to special requirements or restrictions. Therefore, it is important to classify your goods correctly.

Classification

Customs value

You need to calculate the goods’ customs value to determine the customs duties. The customs value is the purchase value of the goods plus shipping and insurance, including costs for loading, unloading and handling up to the EU border. The customs rates vary from 0 to 20 per cent; certain goods may be subject to higher customs duties.

Customs value

Origin

Sometimes, you may qualify for duty relief, or you may be eligible for a reduced rate of customs duty, due to an agreement between the EU and the country from which you import. Such exemptions are determined by the country of origin of the goods.

The origin of the goods also determines any anti-dumping duties, penalties or countervailing duties.

Origin

VAT on imports

Imported goods are subject to VAT, known as VAT on imports. If you are registered for VAT, you pay VAT to the Swedish Tax Agency. If you are not registered for VAT, you make your payments to Swedish Customs.

VAT on imports

Excise duty on imports

Excise duty is a consumption tax which is applied to certain goods and services. If you import such goods or services to Sweden you are, in most cases, liable for excise duty to Swedish Customs, or, in some cases, to the Swedish Tax Agency.

Excise duty on imports.

Anti-dumping duty and countervailing duty

Anti-dumping duties and countervailing duties are trade policy measures aimed at protecting companies in the EU from price dumping.

Läs mer om antidumpningstull och utjämningstull.

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 the EU as a whole, and not only to Sweden.

Tariff quotas.

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