Tullverket

Authorisation for deferment of payment

Authorisation for deferment of payment means that you pay customs duty and other taxes and fees at a later stage. You are given up to 30 days’ deferment.

Authorisation code: EUDPO

Swedish Customs will issue a customs invoice 11 days prior to the deadline, but the deferment period is counted from the time when the goods enter free circulation. Note that the amount should be credited to Swedish Customs on this date. The customs invoice provides information about the amount due.

Who is eligible to be authorised?

  • An EORI number is required;
    Find out more and request an EORI number.
  • The company most conduct or plan to conduct an commercial imports in Sweden. The company must have available accounts in Sweden;
  • The company must provide a guarantee. There are exceptions in some cases. The company should be incorporated in the EU; There are exceptions in some cases.

Guarantee requirements

Applying for authorisation to use a comprehensive guarantee is a requirement for authorisation for deferment of payment.

The guarantee must cover the entire credit amount. We calculate the size of the guarantee based on your company’s customs charges (customs duty and other fees) under a six-week period. If the company is not registered for VAT with the Swedish Tax Authority, Swedish Customs may also require a guarantee for VAT.

Guarantee options

Swedish Customs accepts guarantees in the following forms:

  1. Credit notes
  2. Bank transfers to Swedish Customs’ bank account (cash deposit)
  3. Using a frozen account as a deposit.


Swedish Customs continuously re-assesses all guarantees provided. If the company’s operations change in such a way that may alter the size of the guarantee, the company must inform Swedish Customs thereof. We may also initiate a re-assessment of the size of the guarantee and reserve the right to retain a guarantee for as long as a customs debt may arise.

Find out more and request approval for a comprehensive guarantee.

Automatic connection to the online service Tullräkning

Companies with an authorisation for deferment of payment are connected automatic to the online service Tullräkning.
With the Customs Invoice online service, you can view and download customs invoices as .pdf files from tullverket.se. You will receive a message whenever a new customs invoice is ready for download.

Information about the online service Tullräkning.

Option to hire a customs agent

A company without authorisation for deferment of payment may hire a customs agent, with authorisation for deferment of payment, to assume liability. The customs agent must indicate any customs declaration for which they assume liability. The agent cannot assume general liability for a declarant.

Swedish Customs will send a customs invoice comprising customs duty, and other taxes and fees directly. Swedish Customs is then responsible for providing the company with an excerpt from the customs invoice, together with justifications and information about appealing the decision.

How to apply

Apply for authorisation in the EU Customs Decisions System, CDS.

This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application.

You need access to the online services on tullverket.se to access CDS. If your company does not have access to the online services you need to apply immediately to ensure that you have access when you submit the application.

There are instructional guides on this website. Please make sure to use them when completing your application. They contain valuable concrete information, such as the codes you need for certain fields.

How to access the online services.

EU Customs Decisisions System (CDS).

Additional information

How to pay your customs invoice.


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What is updated: Språklig justering


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