Low value consignments

In most cases, when ordering goods of negligible value, also known as low value consignments, from a country outside the EU, you are not required to pay customs duty. However, you are always required to pay VAT.

Consignments of negligible value sent from countries outside the EU may be duty-free, but never exempt from VAT.

Consignments worth less than SEK 1,800

Consignments with an intrinsic value that is less than SEK 1,800 can be declared as consignments of negligible value and qualify for duty-free treatment. Intrinsic value refers to the cost paid by the customer, i.e. the value of the product minus shipping and insurance (in cases where these can be distinguished on the invoice).

VAT is always due, regardless of the value of the consignment.

Provisions applicable to consignments containing gifts can be found on the page Sending and receiving gifts.

Non-qualifying goods for duty relief

The following goods can never qualify for relief from customs duty, VAT or any other taxes:

1. alcoholic products;
2. tobacco or tobacco products;
3. perfumes and toilet waters.
   

Applying for duty relief

Apply for duty relief directly in the import declaration using the following codes:

1. Field 24 – Type of transaction: The code is varied based on circumstances, search for the applicable code
2. Field 36 – Preference Code: 100
3. Field 37 (second sub-field) – Procedure code: C07
   

In some cases, the transport undertaking will clear the goods through customs

When a consignment is transported by Postnord or a courier, they are required to clear the goods through customs. The information attached to the consignment by the consigner constitute the basis for the customs declaration.

What provisions apply to VAT on imports?

Applicable provisions to VAT when importing goods from a country outside the EU can be found in the brochure VAT on imports (in Swedish) Pdf, 895.8 kB.

Applicable legislation

• The UCC Delegated Regulation (Commission Delegated Regulation (EU) 2015/2446) Article 1.48 (definition of "intrinsic value")