Tullverket

Future customs processes

Declaration guide for standard customs declarations in the new importation system

This page contains a guide for completing a standard customs declaration in the new importation system.

The new system for supplying information is based on data groups with accompanying classes and data elements.

In this declaration guide, we will describe the data classes and data elements that appear in the standard customs declaration for importation. Click on the + to view information about the data class and the corresponding data element.

Ange följande uppgifter:

11 01 000 000 – Declaration type

Enter a code for each declaration type. Currently, only the following code is available.

Codes for data element 11 01 000 000 – Declaration type

Code

Description

IM

For trade with countries and territories situated outside of the customs territory of the Union


11 02 000 000 – Additional declaration type

Enter a code to indicate either a standard customs declaration submitted upon arrival or a pre-lodged customs declaration.

Use one of the following codes:

  • A – For standard customs declarations
  • D – For pre-lodged customs declarations

11 03 000 000 – Goods item number

Goods items should be numbered sequentially, starting on 1 and increasing by 1 for each new goods item.

11 09 000 000 – Procedure

Enter a procedure code. The code is a four-digit code, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure.

Code example: 4000

The first two digits indicate the requested customs procedure. 40 is the code for simultaneous release for free circulation and home use of goods. The two last digits indicate whether the goods have previously been placed under any customs procedure. 00 indicates that there has been no previous customs procedure.

Code example: 6110

The first two digits indicate the requested customs procedure. 61 represents re-importation with simultaneous release for free circulation and home use of goods. The two last digits indicate whether the goods have previously been placed under any customs procedure. In this case, 10 indicates that the goods have previosly been placed under permanent export.

Enter the following information:

11 10 000 000 – Additional procedure

For some procedures, you are required to enter a supplementary code in data group
11 09 000 000. Some codes have been defined by the European Commision, but national codes also occur. The code consists of three characters. Leave the data element blank if there is no applicable code.

Codes defined by the European Commission consist of one letter and two digits. The following code groups are currently applicable:

Codes for data element 11 10 000 000 – Additional procedure

Förfarandekod

Beskrivning

Bxx

Outward processing

Cxx

Relief in accordance with Council Regulation (EC) No 1186/2009

Exx

Agricultural products (unit price and standard import value)

Fxx

Other (returned goods, repairs, etc.)


National codes may be used. These consist of two digits and one letter.

Find Union codes and national codes in the code list on the page Codes for importation in relation with the new customs legislation.

12 01 000 000 – Previous document

This is where you refer to previous documents using their doument codes and reference numbers. This information may be omitted when the declaration is pre-lodged; however, you are required to supplement the declaration with this information prior to the arrival of the goods.

This information may be entered either on the level of the declaration header or the goods item level. Use the level of the declaration header if the document applies to all goods items in the declaration. If no document is supplied on the level of the declaration header, the information must be provided for all goods items. The same code type may be used both at the level of the declaration header (GS) and on the level of goods items (SI); however, the same reference number may not be entered on both levels.

Indicate the type of previous document using a code, followed by a reference number.

Example 1

If a procedure code ending with 71, for example 4071, is declared in conjunction with a location of goods code belonging to a customs warehousing authorisation, declare references to all MRNs on the level of the declaration header or on the level of each goods item, as shown below:

  • Type: NZZZ
  • Identity: MRN

Example 2

Enter the following if the goods are held in temporary storage facility or authorised place:

  • Typ: N337
  • Identitet - MRN- eller IG-nummer

Example 3

If the goods are transited, enter:

  • Type: N821
  • Identitet: MRN-nummer

Enter the following information:

  • 12 01 001 000 – Reference number
    Enter the reference number of the document to which you refer.

  • 12 01 002 000 – Type
    Enter the document type. All applicable codes can be found here: Codes for importation in relation with the new customs legislation.

  • 12 01 007 000 – Good item identifier
    Indicate the row or position in the previous document that refers to the current goods item in the declaration. This information can only be provided on the goods item level.

12 02 000 000 – Additional information

In some cases, you may use this data group to provide additioal information, using a code. The code consists of five characters.

Example 1

If the declarant is a private individual who is not an economic actor, enter the code "PRIVA".

Exampe 2

If you are applying for procedure 48 directly in your customs declaration, enter the code 00100.

Example 3

If you are discharging a procedure for inward processing using procedure code 4051, enter the code 00700 together with "IP" and the relevant reference number. Alternatively you can enter the code 00700 together with "IP CPM" and the relevant reference number.

Enter the following information:

  • 12 02 008 000 – Code
    The following codes are currently available:

    Union codes
    Union codes for data element 12 02 008 000 – Code

    Code

    Description

    00100

    Application for the authorisation based on the customs declaration, only when requesting procedure 48

    00700

    Discharge of inward processsing

    00800

    Discharge of inward processing (specific commercial policy measures)

    01000

    Diplomatic goods - exempt from inspection


    National codes
    National codes for data element 12 02 008 000 - Code

    Code

    Description

    PRIVA

    when the declarant is not an economic actor

    RESRV

    when a back-up procedure has been used and the declaration has been retrospectively submitted in electronic form

    LAGER

    goods unlawfully removed from customs supervision


    Please note that the national codes only may be entered on the declaration header level, thus applying to the declaration in its entirety.
  • 12 02 009 000 – Text
    Enter any other information in this free text box.

12 03 000 000 – Supporting documents

Indicate any documents, certificates and national authorisations presented in support of your declaration. These documents may include licences, veterinary certificates, invoices, documents of origin and national authorisations.

Invoices

It is mandatory to enter a code and reference number for the invoice. The following codes for invoices are available:

Invoice codes for data element 12 03 000 000 – Supporting documents
Invoice codeDescription
N935An invoice that forms the basis for the declared customs value of the goods, i.e. an invoice that is included, or will be included, in the undertaking's records or an invoice from a previous commercial stage in accordance with Article 347 of the UCC Implementing Regulation.
N380Commercial invoice. If the commercial invoice is included, or will be included, in the undertaking's records, please use code N935.
N325Pro-forma invoice.
D005Commercial invoice in the context of an obligation (applies to anti-dumping duty).
D008Invoice containing a signed statement on origin (applies to anti-dumping duty).
D017Commercial invoice in the framework of a commitment, and Export Undertaking Certificate issued by the CCCME (Annex II and III of Regulation (EU) 1239/2013; identical to the information in Annex II and IV of Regulation (EU) 1238/2013)
D018Commercial invoice accompanying goods subject to anti-dumping and countervailing duties
D020Invoice and mill certificate in accordance with Regulation 2015/1953
D022Commercial invoice from the manufacturer, including a manufacturer declaration as referred to in Regulation 2019/2131 and a commercial invoice from the dealer to the importer


The information may be provided either on the level of the declaration header or the goods item level.

Use the level of the declaration header if the document applies to all goods items in the declaration.

If no document has been provided on the level of the declaration header, the information should be provided for all goods items.

The same code type may be used on the level of the declaration header, as well as on the goods item level. However, the same reference number may not be used for both levels.

Provide the following information:

  • Required information for all documents:

    • 12 03 001 000 Reference number
      Enter the reference number of the document to which you refer

    • 12 03 002 000 Type
      Indicate the document type using a code. Find the applicable code in Tulltaxan (Taric).

  • Only enter the following information if the document to which you refer is a licence:

    • 12 03 010 000 Issuing authority
      Enter the name of the issuing authority when referring to a licence.

    • 12 03 005 000 Unit of calculation and qualifier
      If the licence has been issued for a quantity, enter the unit of calculation, e.g. KGM for kilograms.

    • 12 03 006 000 Quantity
      Enter the quantity to be deducted from the licence.

    • 12 03 011 000 Period of validity
      Enter the date when the licence expires.

    • 12 03 012 000 Currency code
      If the licence is issued for an amount, indicate the currency.

    • 12 03 013 000 Goods item number on the document line
      If you licence contains multiple items, indicate the corresponding line in the licence.

    • 12 03 014 000 Amount
      Enter any amount to be deducted from the licence.

12 04 000 000 – Additional reference

Enter any additional reference information from Tulltaxan (Taric) Additional reference information is provided using a Y code.

Example

If Tulltaxan indicates that the code Y100 (Special information on import licence AGRIM" should be indicated if the conditions have been met, the code should be entered for that particular goods item.

Y codes that are not indicated for a specific commodity code should be entered at the level of the declaration header if they apply to the enter declaration. If not, enter the Y code on the goods item level.

Provide the following information:

  • 12 04 001 000 Reference number
    Enter a reference number, where applicable.

  • 12 04 002 000 Type
    Enter the Y code indicated in Tulltaxan (Taric).

12 05 000 000 – Transport document

Enter a reference to the transport document that corresponds to the current transportation of the goods.

Enter the following information:

12 08 000 000 – Reference number/UCR

This is voluntary data element where you may enter your own Unique Commercial Reference (UCR) number.

12 09 000 000 – LRN

Enter a Local Reference Number (LRN). LRN replaces customs IDs.

  • When the information is provided via a system-to-system solution, a unique LRN is generated by the information provider's system, which is based on the LRN series assigned to you when you registered for communication via EDI with Swedish Customs.

  • When the information is provided via Swedish Customs' online services, an LRN is generated by Swedish Customs' systems.

12 10 000 000 – Deferred payment

  • Enter 'E' in this field if the declarant or the person paying customs duty is entitled to deferred payment and wants customs duty and other charges to be charged in the customs invoice.

    This also applies if you are an agent who has assumed payment liability.

  • When the customs declaration is presented at a customs clearance office and the fees are paid in case, enter 'A' for payment in cash.

    Please note that the code "A" for payment in cash only can be used for pre-lodged customs declarations.

12 11 000 000 – Warehouse

Use this data element to indicate that the goods are kept in a customs warehouse.

This information is mandatory during customs procedures that discharge a warehousing procedure, i.e. if the code for the previous procedure in data element 11 09 002 000 is 71.

Leave the data elements blank in all other instances.

The code for identifying the customs warehouse consists of two parts - type of warehouse and warehouse identifier:

  • 12 11 002 000 – Type
    Enter an applicable union code for warehouse type:

    Du kan ange någon av följande koder:
    Koder till dataelement 12 11 002 000 – Typ

    Kod

    Beskrivning

    R

    Public customs warehouse type I

    S

    Public customs warehouse type II

    U

    Private customs warehouse


  • 12 11 015 000 – Identification code
    Enter the customs warehouses' authorisation code (place of goods code).

12 12 000 000 – Authorisation

Enter any common EU authorisation, according to Annex A of the Delegated Regulation, that are required in support of the declaration. For example, this is where you should declare that you have binding tariff information for your goods.

However, you do not need to submit Deferred Payment Option (DPO), Comprehensive Guarantee (CGU) or Authorised Economic Operator (AEO, AEOC, AEOF or AEOS) authorisations.

This information should be entered at the level of the declaration header if it applies to the entire declaration. Enter the information at the goods item level in all other instances.

Other types of authorisations, such a national authorisations, should be entered in data element 12 03 000 000 - Supporting documents.

Provide the following information:

  • 12 12 002 000 Type
    Only complete this data element if you hold binding tariff information (BTI or binding origin information (BOI).

    The following codes are applicable
    Codes for data element 12 12 002 000 Authorisation – Type

    Code

    Description

    C626

    BTI

    C627

    BOI


  • 12 12 001 000 Reference number
    Provide the reference number of the authorisation. All common EU authorisations issued in Sweden begin with "SE", followed by the name of the authorisation.

    Example:
    You hold an authorisation as an authorised weigher of bananas (AWB). Your reference number begins with SEAWB and is followed by an identifier.

  • 12 12 080 000 Holder of the authorisation
    Only complete this data element if you invoke binding tariff information or binding origin information in data element 12 02 002 000.

    Enter the holder's EORI number.

13 01 000 000 – Exporter

Enter information about the exporter(s). This information should be entered at the level of the declaration header if it applies to the entire declaration. When there are multiple exporters, they should be indicated at the goods item level.

Provide the following information:

  • 13 01 016 000 – Name
    Enter the name of the exporter. This information only needs to be provided if the exporter's identification number has not been provided.

  • 13 01 017 000 – Identification number
    Enter the exporter's EORI number or any other third country identifier that is recognised by the EU. In the absence of an identification number, please enter the exporter's complete name and address.

  • 13 01 018 000 – Address information
    Only provide address information if you have not provided the exporter's EORI number or other third country identifier that is recognised by the EU.

    • 13 01 018 019 – Street address
      Street address and number.

    • 13 01 018 020 – Country
      Country code.

    • 13 01 018 021 – Postal code
      Enter the postal code.

    • 13 01 018 022 – City
      Enter the city.

13 04 000 000 – Importer

The importer is the party who draws the import declaration, or the person on the behalf of whom the declaration is drawn. The declarant and the importer is often the same person, but there are instances where they are separate entities.

It is mandatory to provide information about the importer, even when the importer and the declarant is the same person.

Provide the following information:

  • 13 04 016 000 – Namn
    Enter the name of the importer. This information only needs to be provided if the importer's identification number has not been provided.

  • 13 04 017 000 – Identification number
    Enter the EORI number or, in the absence thereof, a Swedish national insurance number. or date of birth.

    • Companies established in the EU
      • should provide their EORI number
      • should not provide name and address information.

    • Companies not established in the EU with an MRA number
      • should provide their MRA number
      • should not provide name and address information.

    • Companies not established in the EU that do not have an MRA number
      • should provide their name and address.

    • Private individuals who do not have an EORI number, have a Swedish national insurance number and who do not conduct any commercial activities that are subject to customs regulations should provide:
      • their national insurance number, beginning with SE (SEYYMMDDXXXX)
      • complete name and address information.

    • Private individuals who do not have an EORI number or a Swedish national insurance number, and who do not conduct any commercial activities that are subject to customs regulations should provide:
      • their country code (other than SE) followed by their date of birth (YYYYMMDD), e.g. DK19710731
      • complete name and address information.

  • 13 04 018 000 – Address information
    Only provide address information if you have not provided the importer's EORI number or other third country identifier that is recognised by the EU.

    • 13 04 018 019 – Street address
      Street address and number.

    • 13 04 018 020 – Country
      Country code.

    • 13 04 018 021 – Postal code.
      Enter the postal code.

    • 13 04 018 022 – City
      Enter the city.

13 05 000 000 – Declarant

The declarant is a person who lodges a customs declaration or on the behalf of whom a customs declaration is lodged.

Declarants can only be undertakings or individuals that are established in the EU or in Norway. There are some exceptions to this rule, for example, in the context of temporary admission.
The declarant and the importer is often the same person, but there are instances where they are separate entities.

An agent may also be a declarant. In such cases, the agent should enter code 3, indicating indirect agency. See "Agent" below.

Provide the following information:

  • 13 05 016 000 – Name
    Enter the name of the declarant. Do not enter this information if the declarant has an EORI number or MRA number.
  • 13 05 017 000 – Identification number
    Enter the declarant's EORI or MRA number.

    • Private individuals who do not have an EORI number, have a Swedish national insurance number and who do not conduct any commercial activities that are subject to customs regulations should provide:
      • their national insurance number, beginning with SE (SEYYMMDDXXXX)
      • complete name and address information.

    • Private individuals who do not have an EORI number or a Swedish national insurance number, and who do not conduct any commercial activities that are subject to customs regulations should provide:
      • their country code (other than SE) followed by their date of birth (YYYYMMDD), e.g. DK19710731
      • complete name and address information

    • 13 05 018 000 – Address
      Enter the declarant's address information. Do not provide this information if the declarant as an EORI or MRA number.

      • 13 05 018 019 – Street address
        Enter the street address and number.

      • 13 05 018 020 – Country
        Enter the country code.

      • 13 05 018 021 – Postal code
        Enter the postal code.

      • 13 05 018 022 – City
        Enter the city.

  • 13 05 074 000 – Contact person
    Here you may provide information about a contact person. This information is optional, but we recommend that you provide this information, as current contact information may facilitate the expedient processing of your case. Remember to provide your name, telephone number and e‑mail address.

    • 13 05 074 016 – Name
      Name of the contact person.

    • 13 05 074 075 – Telephone number
      The contact person's telephone number.

    • 13 05 074 076 – E-mail address.
      The contact person's e-mail address.

13 06 000 000 – Agent

Always enter agent information when acting as an agent.

  • When acting as a direct agent, enter your EORI number and status.
  • When acting as an indirect agent, only enter your status.

Undertakings of private individuals acting as agents must be established in the EU or Norway.

Direct agents

When acting as a direct agent, the agent acts on behalf and in the name of the declarant. Only the declarant is liable for any customs debt.

Indirect agents

Indirect agents act in their own name, but on the behalf of another. This means that the agent should act as the declarant and that only the code for the status of the agent (3) should be entered here.

An indirect agent and any person acting on behalf of the agent are liable for any customs debt.

Provide the following information:

  • 13 06 017 000 Identification number
    Enter the agent's identification number.

  • 13 06 030 000 Status
    The agent may act directly or indirectly.
    • Enter 2 for direct agency.
    • Enter 3 for indirect agency.
  • Please note that you should not provide any other information if you have entered '3' above (indirect agency).
  • 13 06 074 000 Contact person
    • Here you may provide information about a contact person. THis information is optional, but we recommend that you provide this information, as current contact information may facilitate the expedient processing of your case. Remember to provide your name, telephone number and e‑mail address.

      • 13 06 074 016 – Name
        Name of the contact person.

      • 13 06 074 075 – Telephone number
        The contact person's telephone number.

      • 13 06 074 076 – E-mail address.
        The contact person's e-mail address.

13 08 000 000 – Seller

If the seller is not the same person as the exporter, please provide information about the seller here.

This information should be provided at the level of the declaration header if it applies to the entire declaration.

If there are multiple sellers, they should each be indicated separately for each goods item.

If you know the seller's EORI number, or any other third country identifier that is recognised by the EU, you should not provide name and address information.

Provide the following information:

  • 13 08 016 000 – Name
    Enter the name of the seller. This information may be omitted if the seller has an EORI number or any other identification number approved by the EU.

  • 13 08 017 000 – Identification number
    Enter the seller's EORI number or any other identification number approved by the EU. Do not enter the seller's name or address if you enter information in this data element.

  • 13 08 018 000 – Address
    Enter the seller's address. This information may be omitted if the seller has an EORI number or any other identification number approved by the EU.

    • 13 08 018 019 – Street
      Enter the street and, where applicable, house number.

    • 13 08 018 020 – Country
      Enter the country code.

    • 13 08 018 021 – Postal code
      Enter the postal code.

    • 13 08 018 022 City
      Enter the city.

13 09 000 000 – Buyer

If the buyer is not the same person as the importer, please provide information about the buyer here. This information should be provided at the level of the declaration header if it applies to the entire declaration. If there are multiple buyers, they should each be indicated separately for each goods item.

If you know the buyer's EORI number you should not provide name and address information.

Provide the following information:

  • 13 09 016 000 – Name
    Enter the name of the buyer. This information may be omitted if the buyer has an EORI number or any other identification number approved by the EU.

  • 13 09 017 000 – Identification number
    Enter the buyer's EORI number. Do not enter the buyer's name or address if you enter information in this box.

  • 13 09 018 000 – Address
    Enter the buyer's address. This information may be omitted if the buyer has an EORI number.


    • 13 09 018 019 – Street
      Enter the street and, where applicable, house number.

    • 13 09 018 020 – Country
      Enter the country code.

    • 13 09 018 021 – Postal code
      Enter the postal code.

    • 13 09 018 022 City
      Enter the city.


13 14 000 000 – Additional supply chain actor

This optional data element may be used to name additional supply actors with AEO authorisation or a corresponding certification within the framework of a trade arrangement. Enter their roll code and identification number.

This identification number should either be an MRA code or an EORI number.

This information should be provided at the level of the declaration header if it applies to the entire declaration. If not, please enter the information for each goods item.

Enter the following information:

  • 13 14 031 000 – Role
    Enter one of the following role codes:
    Role codes for data element 13 14 031 000

    Code

    Description

    CS

    Consolidator

    FW

    Freight Forwarder

    MF

    Manufacturer

    WH

    Warehouse Keeper


  • 13 014 017 000 – Identification number
    Enter an MRA code or an EORI number.

13 16 000 000 – Additional fiscal reference

In same cases of VAT-exempt importation, the VAT registration number is entered here:

  • When requesting procedure 42 or 63, please enter the importer's or buyer's VAT registration number.
  • When declaring goods for free circulation using the Import One-Stop Shop system (IOSS), enter your assigned dedicated VAT registration number.
  • The importer should enter their own VAT registration number when using an indirect agent.
  • Private individuals who are not registered for VAT should enter their document codes in "Supporting documents".

More information and examples can be found on the page VAT exempt imports in the new standard import declaration system.

Enter the following information:

  • 13 16 031 000 – Role
    The following role codes are valid:
    Role codes for data element 13 16 031 000

    Code

    Description

    FR1

    Importer (person liable for the payment of VAT)

    FR2

    Customer (ultimate buyer in the other Member State under procedure 42 and 63)

    FR5

    Vendor (IOSS) (liable for the payment of VAT in IOSS)

    FR7

    Taxable person or of the person liable for payment of VAT (the taxable person should submit a VAT declaration)


  • 13 16 034 000 – VAT identification number
    Enter your VAT identification number.

13 20 000 000 – Person providing a guarantee

Only enter this information if the person providing a guarantee is not the same person as the declarant. For example, a direct agent assuming liability should enter their EORI number.

Enter the following information:

  • 13 20 017 000 – Identification number
    Enter the EORI number.

13 21 000 000 – Person paying the customs duty

Only enter this information if the person paying the customs duty is not the same person as the declarant. For example, a direct agent assuming liability for customs duty should enter their EORI number.

Enter the following information:

  • 13 21 017 000 – Identification number
    Enter the EORI number.

14 01 000 000 – Delivery terms

This is where you enter the terms of delivery.

This information is mandatory in cases where the customs value is calculated based on the transactional value, i.e. if you also enter Code 1 in Data Element 14 10 000 000 – Valuation Method.

Enter the following information:

  • 14 01 035 000 – INCOTERM code
    Enter the terms of delivery in accordance with INCOTERM. Applicable codes can be found in the code list on the Codes in relation to the new customs legislation page.

  • 14 01 036 000 – UN/LOCODE
    Where applicable, this is where you enter a UN/LOCODE for the destination or place of loading. You will then not be required to enter any information about country or location below.

  • 14 01 020 000 – Country
    If a UN/LOCODE has not been provided, please enter the country code of the country of destination or country of loading.

  • 14 01 037 000 – Location
    If a UN/LOCODE has not been provided, please enter the name of the locatiation of destination or country of loading.

14 03 000 000 – Duties and taxes

Enter the rate of customs duty and taxes for any duties or taxes owed. This information should be entered using the corresponding codes.

For example:

  • A00 for customs duty
  • B00 for VAT payable to Swedish Customs
  • 1MT for monetary customs value. This codes is used by companies registered for VAT in Sweden declaring VAT on imports to the Swedish Tax Authority.

Please note that only one of the B00 or 1MT codes may be declared, unless the IOSS is used. The case will be dismissed if both codes are declared.

The A00 code is used for customs duties for all categories of goods. If both value-based customs duty and customs duty on agricultural products apply, or value-based customs duty and excise duty on sugar and flour, please enter the A00 code on two lines.

If the declared goods code is 00, do not enter any tax calculation information (goods exempted in the Official Statistics Ordinance).

Enter the following information:

  • 14 03 039 000 – Tax type
    This is where the tax codes are entered, such as:
    • A00 for customs duty
    • B00 for VAT payable to Swedish Customs
    • 1MT for monetary customs value. This code can only be used by companies registered for VAT in Sweden.
  • 14 03 040 000 – Tax base
    Enter the value to be used when calculating your taxes.

    The tax base for value-based customs duty is determined by the customs value of the goods, i.e. the cost required to bring the goods to the EU border. However, the tax base may also be the weight or quantity of the goods.

    Also enter the monetary customs value if you entered 1MT as your tax rate.

    If you entered B00 as your tax rate, please refer to the brochure Mervärdesskatt vid import Pdf, 1.1 MB. (VAT on imports; in Swedish) (section 1.03) when calculating your tax base for VAT.

    Please note that "%" should never be entered.

  • 14 03 040 041 – Tax rate
    Enter the tax rate provided by Tulltaxan (TARIC) for any goods subject to customs duty or tax based on the customs value of the goods.

    For goods subject to customs duty or VAT based on the weight or quantity of the goods, do not enter any information here. Instead, enter the measurement unit and quantity in separate data elements.

    Please note that you must enter the VAT rate if you are required to pay VAT to Swedish Customs.

  • 14 03 040 005 – Measurement unit and qualifier
    This is where you enter the measurement unit if your goods are subject to customs duty or taxes based on their weight or quantity.

    Do not enter "%" if your goods are subject to a value-based rate of customs duty.

    All common EU measurement units can be found in Tulltaxan (TARIC).

    You can also find national measurement units and qualifiers:

    National measurement units and qualifiers

    Code

    Description

    001

    Kontrollavgift per deklaration

    002

    Solid m³ under bark

    006

    Kg sulphur in fuel

    007

    Varje tiondels vikt-% svavel i bränslet (m³)

    099

    Manual


  • 14 03 040 006 – Quantity
    Enter the tax base for taxes based on units of measurement, such as kilograms, litres or units.
  • 14 03 040 014 – Amount
    Enter the amount on which to calculate the value-based customs duty.

14 04 000 000 – Additions and deductions

In cases where the value of the shipment exceeds EUR 20 000, please enter any supplements or deductions of significance when determining the customs value of the goods, for example shipping, insurance and packaging costs, commissions, licensing fees and royalties.

Find applicable codes on the Import codes in accordance with the new customs legislation.

Example

The terms of delivery in date element 14 01 000 000 are entered as FOB. Using the AK code, enter the cost for shipping and, where applicable, insurance in SEK up to the point of entry into the EU.

Also enter codes for other additions and dedictions that may affect the customs value of your goods. First enter the code and then the amount in SEK.

This information may be omitted in the following cases:

  • When the value is less than EUR 20 000.
  • When the nature of the import is non-commercial.
  • When a general customs value declaration has been drawn and entered in Data element 12 03 000 000.
  • When the customs value is not determined based on the transaction value.

Enter the following information:

  • 14 04 008 000 – Code
    Enter the applicable Union code for additions or deductions.

  • 14 04 014 000 – Amount
    Enter the amount.

14 05 000 000 – Invoice currency

Enter the code for the invoice currency, e.g. USD.

If you have commody invoices that have been issued in different currencies, you are required to submit one declaration per currency.

14 06 000 000 – Total amount invoiced

This data element is optional. Enter the invoice amount for your declared goods. If you have several goods invoices, please enter the total amount of all invoices in the currency of the invoice.

14 07 000 000 – Valuation indicators

In cases where the value of the consignment exceeds EUR 20,000, you are required to provide information about whether there are any other circumstances or situations that affect the valuation of the goods.

A code consisting of four digits, which are either 0 or 1, should be entered. "1" indicates an influence, whereas "0" indicates the absence of an influence.

  • 1st digit: Party relationship, whether there is price influence or not

  • 2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code

  • 3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code

  • 4th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller

Example

Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "1 000."

The obligation to provide this information can be waived if:

  • The customs value of the imported goods in a consignment does not exceed EUR 20.000;
  • The importation is of a non-commercial nature;
  • A general customs value declaration has been drafted and provided in data element
    12 03 000 000.
  • The customs value is not determined based on the transaction value of the imported goods.

14 08 000 000 – Total amount invoiced

This is where you should enter the total amount in your invoice.

Use the invoice containing the delivered goods as the basis for calculating the price of your goods. The price of your goods is the invoiced amount, including any additional costs (such as shipping and insurance, if such costs are itemised in the invoice).

If the invoice contains more than one product and the invoice includes additional costs that apply to the invoice in its entirety, such additional costs should be distributed amon the goods items (shipping on the basis of kg or volume, insurance on the basis of value etc.).

Information from separate shipping invoices, insurance invoices etc. should not be itemised in this field. Such information should be submitted elsewhere in the declaration.

Where applicable, the sum of the invoiced commodity price for all goods items in the declaration should correspond with the total invoiced amount, as declared in data element 14 06 000 000.

14 10 000 000 – Valuation method

This is where you should enter the code for the valuation method used to determine the customs value of the imported goods.

Enter any of the following codes:

Codes for data element 14 10 000 000 – Valuation method

Code

Description

UCC

1

Transaction value of the imported goods

Article 70

2

Transaction value of identical goods

Article 74.2 a

3

Transaction value of similar goods

Article 74.2 b

4

Deductive value method

Article 74.2 c

5

Computed value method

Article 74.2 d

6

Value based on the data available (“fall-back” method)

Article 74.3


When purchasing goods abroad, the transaction value is most often calculated using Code 1.

14 11 000 000 – Preference

Use this data element to claim any preferential treatment in accordance with Article 56.3 of the UCC. The most common grounds for preferential treatment include the origin of the goods, tariff suspension, and customs quotas.

Holders of a specific certificate of origin may claim full or partial duty relief.

Enter the code 100 if you do not wish to claim any preferential treatment.

Enter a 3-digit code as indicated below:

Preference code, first digit

Applicable preference codes, first digit

Code

Description

1

Tariff arrangement erga omnes. Applies even if you are claiming duty relief in accordance with Regulation (EC) No. 1186/2009 and returns in accordance with Article 203 of the UCC.

2

Generalised System of Preferences (GSP)

3

 Tariff preferences other than those mentioned under code 2 (free-trade agreements, e.g. EFTA)

4

Customs duties under the provisions of customs union agreements concluded by the European Union (e.g goods from Turkey with ATR Certificates)


Next two digits of the code

Applicable preference codes, next two digits of the code

Code

Description

00

None of the following

10

Tariff suspension

18

Tariff suspension with certificate confirming the special nature of the product

19

Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate

20

Tariff quota

25

Tariff quota with certificate confirming the special nature of the product

28

Tariff quota following outward processing

50

Certificate confirming the special nature of the product


16 03 000 000 – Country of destination

Using the relevant Union code, enter the code for the Member State where the goods are located at the time of release into the customs procedure

However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State. Please note that SE may not be used as the country of destination when using procedure codes beginning with 42 or 63.

This information should be entered at the level of the declaration header if it applies to the entire declaration, If not, it should be entered for each goods item respectively.

16 06 000 000 – Country of dispatch

Enter the country code of the country from which your goods were originally dispatched.

If a commercial transaction (e.g. sale or processing) or a stoppage unrelated to the transport of goods has taken place in an intermediate country, please indicate the last intermediate country. This also applies if the stoppage took place in a Member state. Merely storing the goods in a customs storage facility is not sufficient to change the country of dispatch.

This information should be entered at the level of the declaration header if it applies to the entire declaration, If not, it should be entered for each goods item respectively.

The country of dispatch may not be SE or EU.

16 08 000 000 – Country of origin

Enter the country code of the country where the goods have their origin.

  • This information is mandatory if the preference code in data element 14 11 000 000 – Preferences begins with '1'.
  • The information is also mandatory if you invoke a preference code beginning with '2', '3' pr '4' in data element 14 11 000 000, and the country of origin is different from the country of preferential origin indicated in data element 16 09 000 000 - Country of preferential origin.
  • When referring to a preference code beginning with '1' in data element 14 11 000 000 Preferences and you do not claim preferential customs treatment for goods originating in the EU, you may either enter 'EU' or the country code of the individual Member State.

Please note that you will not find any information in Tulltaxan (Taric) when using the country code of an individual EU member state. To obtain this information, you must enter 'EU' as the country of origin code.

16 09 000 000 – Country of preferential origin

  • When claiming preferential customs treatment in data element 14 11 000 000 using a code beginning with '2', '3', or '4', you are required to provide information about the country of preferential origin. The country of preferential origin is indicated using its country code. It cannot be the same country code as the country of origin.

  • When claiming preferential customs treatment in accordance with the EEA agreement (goods originating in Norway, Iceland and Liechtenstien), this data element should be left blank. Instead, enter the country of origin in data element 16 08 000 000 as well as code Y021, as well as any reference number in data element 12 04 000 00.

16 15 000 000 – Location of goods

Enter the location where your goods will be declared and made available for inspection. This information may be omitted when pre-lodging a declaration, but is otherwise mandatory.

Enter the following information if the goods are located in a customs warehouse or a temporary storage facility:

  • Type of location: B
  • Qualifier of identification: Y
  • Location identifier: Place of goods code

Enter the following information if the goods are located in a different location (authorisation code TVAGP):

  • Type of location: C
  • Qualifier of identification: Y
  • Location identifier: Place of goods code

Enter the following information when the goods are located in a designated location (customs office):

  • Type of location: A
  • Qualifier of identification: V
  • Location identifier: Customs office identifier

Provide the following information:

  • 16 15 045 000 – Type of location
    Enter the type of location:
    Codes for data element 16 15 045 000 – Type of location

    Code

    Description

    A

    Designated location

    B

    Authorised place

    C

    Approved place


  • 16 15 046 000 – Qualifier of identification
    Enter a code to identify the location. The followiong codes are currently available.
    Codes for data element 16 15 046 000 – Qualifier of identification

    Code

    Description

    V

    Customs office identifier

    Y

     Authorisation number (place of goods code)


  • 16 15 047 000 – Customs office
    If the goods are located in a designated location, enter the customs office identifier here.

  • 16 15 047 001 – Reference number
    Enter the customs office identifier. All customs office identifiers can be found in the European Commission's list of customs offices.

  • 16 15 052 000 – Authorisation number
    If you have entered 'B' or 'C' as the typoe of location, enter the place of goods code here.

18 01 000 000 – Net mass

Enter the net mass of your goods in kilograms. The unit 'kg' should not be used. The net mass indicates the goods' mass without any packaging.

When the net mass exceeds 1 kg and includes a fraction of a kg, it may be rounded as follows:

  • Between 0.001 and 0.499 kg: downwards (to the closest whole kg);
  • Between 0.5 and 0.999 kg: upwards ((to the closest whole kg).

We recommend that any net mass exceeding 1 kg be rounded to the closest integer. When the net mass is less than 1 kg, it may be provided with up six decimal points.

Please note that decimals are indicated with the period sign (.).

The value '0' is only permitted when the commodity code is '00'.

18 02 000 000 – Supplementary units

This field should only be completed for specific goods. Use this field if the goods should be measured as units, litres, cubic metres etc.

The commodity code dictates whether this field should be completed. Use Tulltaxan (Taric) to find out if you are required to provide this information, and what unit to use. Provide this information numerically. You may enter up to six decimals. Do not enter the unit.

Tulltaxan (Taric)

18 04 000 000 – Gross mass

Enter the gross mass of the goods in kilograms.

The gross mass is the total mass of the goods, including any packaging, but excluding containers and any other transport equipment.

  • When the gross mass exceeds 1 kg and includes a fraction of a kg, it may be rounded as follows:
    • Between 0.001 and 0.499 kg: downwards (to the closest whole kg);
    • Between 0.5 and 0.999 kg: upwards ((to the closest whole kg).
  • When the gross mass is less than 1 kg it should be written with up to six decimals, for example 0.123 kg for 123 grams or 0ör skrivas med upp till sex decimaler, till exempel 0,123 kilo för 123 gram eller 0.000654 for a package weighing 654 Mg.

Provide the information for each goods item, except in cases where the goods are packaged in a manner that makes the determination of the gross mass impossible on the goods item level. In such cases, the gross mass of the entire consignment may be entered at the level of the declaration header.

Please indicate that the mass of any pallets indicated in the shipping document should be included in the gross mass, except in the following cases:

  1. When the pallet is indicated as a separate goods item in the customs declaration.
  2. When the rate of customs duty for the goods item is based on gross mass, and/or the customs quota for the goods item is handled on the basis of the "gross mass" unit of measurement.

18 05 000 000 – Description of goods

Write a description of your goods, i.e. the commercial designation of your goods. The level of detail should be sufficient to enable the classification of your goods on the basis of this description.

18 06 000 000 – Packaging

This is where you should enter information about the type of packages, number of packages and their shipping marks.

  • 18 06 003 000 – Type of packages
    Enter the code that corresponds to your type of package, e.g. boxes. Packaging codes can be found in Tulltaxan (Taric).

  • 18 06 004 000 – Number of packages
    Enter the number of packages for packaged goods and number of parts for unpackaged goods.

    • If one or several packages of the same type and shipping marks contain various types of goods which are to be declared as several goods items, you may enter the entire number of packages in one goods item.

    • Then enter 0 for this data element for the next goods item(s).

    • You may never enter 0 in this data element if your type of package was NE, NF or NG for unpackaged goods.

    • If you entered VQ, VG, VL, VY, VR, VS or VO as the typoe of package for bulk goods, this data element should be left empty.

  • 18 06 054 000 – Shipping marks
    Enter how the goods packages are labelled. This information is mandatory for packaged goods, but optional for bulk goods and unpackaged goods.

18 08 000 000 – CUS code

In cases where your goods have a CUD code, it should be entered here. The CUS code is entered as 0000000-0.

If the affected goods are covered by a Taric provision relating to a CUS code, the CUS code should be entered.

The CUS code is an identification number for chemical products listed in the European Customs Inventory of Chemical Substances (ECICS).

18 09 000 000 – Commodity code

Enter the commodity code for the goods item.

The commodity code consists of 10 digits, which are divided into three data elements.

In some cases, you are required to enter one or more supplementary codes in addition to the commodity code, for example for goods subject to anti-dumping duties. There are also some national supplementary codes, which apply under some circumstances.
Information about commodity codes and supplementary codes can be found in Tulltaxan (TARIC).

  • 18 09 056 000 – Harmonized System sub-heading code

    This is where you enter your HS sub-heading code (6 digits).

    In some cases, the commdity code is simply entered as 00. This applies to goods that are exempted from trade statistics. If this applies, simply enter 00 in this data element and leave the data elements below blank.

  • 18 09 057 000 – Combined nomenclature code
    Enter the two following digits that form the common nomenclature code.

  • 18 09 058 000 – TARIC code
    Enter the two last digits forming the TARIC code.

  • 18 09 059 000 – TARIC additional code
    Enter any additional code in the commodity code. Additional codes can be found in Tulltaxan (TARIC).

  • 18 09 060 000 – Nationellt tilläggsnummer
    Ange eventuella nationella tilläggsnummer. Dessa tilläggsnummer framgår av Tulltaxan.

Tulltaxan

19 01 000 000 – Container indicator

  • Enter 1 if the goods are loaded in containers when crossing the external frontier of the Union
  • Enter 0 if the goods are not loaded in containers.

Remember to enter any corresponding container codes in Data element 19 07 063 000.

19 03 000 000 – Mode of transport at the border

Enter the code for the mode of transport that corresponds to the active mode or transportation used when crossing the external frontier of the Union.

The following codes apply:

Mode of transport codes for Data element 19 03 000 000 – Mode of transport at the border

Code

Description

1

Maritime transport

2

Rail traffic

3

Road traffic

4

Air transport

5

Postal traffic

7

Transport by fixed transport installations

8

Transport by inland waterways

9

Other mode of transportation (i.e. private mode of transport)


19 04 000 000 – Inland mode of transport

Enter the code corresponding to the mode of transportation used at the time of arrival to the destination. See Data element 19 03 000 000 for applicable codes.

Completion is not required for entry into a customs warehouse or removals from a free zone.

19 07 000 000 – Transport equipment

Enter all container numbers to which the declaration applies.


This information may be omitted when removing goods from customs warehouses if the goods are not subject to restrictions requiring container number information.

Indicate which goods items are contained in each respective container.

Enter the following information:

  • 19 07 044 000 – Goods reference
    Enter the goods item post belonging to the specific container number in Data element 19 07 063 000.

  • 19 07 063 000 – Container identification number
    Here you enter the any container numbers included in the declaration.

19 08 000 000 – Active border transport means

Using the corresponding Union code, enter the nationality of the active mode of transportation crossing the external frontier of the Union.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

The nationality of the means of transport must not be declared if Data element
19 03 000 000 contains Code 1, 3–4 or 8–9.

Enter the following information:

  • 19 08 062 000 – Nationality
    Enter the country code of the active mode of transportation.

99 01 000 000 – Quota order number

Complete this field if there is a customs quota for the goods item and you wish to invoke it. Enter the quota order number (six-digit code) in this field. Find out if there is a customs quota in Tulltaxan (Taric).

You must enter a preference code ending with 20, 25 or 28 in data element 14 11 000 000 when claiming a quota.

Tulltaxan (Tariq)

99 05 000 000 – Nature of transaction

Enter the nature of your transaction, for example a purchase, return, reparation, gift or loan.

Enter the transaction using a one-digit code.

This information may be entered at the level of the declaration header of it applies to the entire declaration. If not, enter it for each goods item.

You can find the codes in Tulltaxan (Taric).

99 06 000 000 – Statistical value

Enter the statistical value, which consists of the value of the goods, including shipping and other costs incurred until the goods arrive at a Swedish border city.

Please note that this is not equal to the customs value or the basis for VAT calculation.

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