Importing from an area outside of the EU VAT area
Trade with other EU states is considered domestic. However, some EU countries have areas which lie outside of the EU VAT area.
You are required to submit a customs declaration when trading with areas outside the EU VAT area. Even when your company is registered for VAT, you must submit a customs declaration and declare a monetary customs amount, in addition to reporting VAT on imports to the Swedish Tax Authority in your regular VAT declaration.
Read more on applicable rules for each area:
Farao Islands and Greenland
The Farao Islands and Greenland belong to Denmark, an EU country, yet are not considered part of the EU. Thus, you must pay both customs duty and VAT when ordering products from either of these territories.
Andorra and the Holy See
Andora and the Holy See are not members of the EU. When ordering a product from any of these territories you must pay both customs duty and VAT (some products from Andorra are duty free).
French Overseas Territories
When ordering a product from any of France’s Overseas Territories, for example New Caledonia, you must pay both customs duty and VAT.
Territories belonging to Germany, Spain and Italy
Om du beställer en vara från något av följande områden måste betala både tull och moms:
Germany: Büsingen and Helgoland
Spain: Ceuta och Melilla (in Nord Africa)
Italy: Livigno, Campione d’Italia and the Italian parts of Lake Lugano
The Canary Islands and Åland
The Canary Islands and Åland are part of the EU and the customs union, but not the EU VAT area. Consequently, you are not required to pay customs duty for these goods; however, you are required to pay VAT.
Guadeloupe, French Guyana, Martinique, Mayotte and Réunion
Guadeloupe, French Guyana, Martinique, Mayotte and Réunion are part of the European Customs Union, but not the EU VAT area. Consequently, you are not required to pay customs duty for these goods. However, you are required to pay VAT.
Mount Athos in Greece.
Mount Athos in Greece is part of the European Customs Union, but not the EU VAT area. Consequently, you are not required to pay customs duty for goods from this territory.
San Marino is not part of the EU; however, it has entered into a customs union agreement with the EU. Consequently, you are required to pay VAT when purchasing goods from San Marino. You are not, however, required to pay customs duty.
Monaco is not part of the EU.
However, when purchasing goods from Monaco the purchase is considered the same as though you had purchased goods from France. I.e., you do not have to pay customs duty, and you pay VAT in Monaco.
What is updated: Information om områden som tillhör Storbritannien har tagits bort.