There is much to consider as you set out to import goods from third countries. This page describes the processes, how to access our online services, important things to consider, and how to apply for the necessary permits for importation.
Swedish Customs’ online services
Our online services may be useful when importing and exporting. Using the online services, you can apply for various authorisations, find information for declaring VAT, change information about your company, or submit customs declarations.
Understanding each step
To start importing, there are many steps to follow. You can follow some by yourself, whereas others may require assistance from Swedish Customs or other government agencies. Much depends on the goods that you intend to import. This is a summary of important considerations at the start of the procedure. Please call us on +46 771 520 520 if you need assistance.
Calculating customs duty and VAT
Importing goods costs more than the price of the goods. VAT and customs duties also apply. Companies registered for VAT pay VAT to the Swedish Tax Authority, while companies not registered for VAT pay VAT to Swedish Customs.
Customs duty is calculated based on the value of the goods and the applicable rate of customs duty. 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 rate of customs duty is determined by the commodity code of the goods. Identify the customs duty by classifying the goods.
Determining the commodity code of your goods – classifying your goods
Identifying the correct commodity code of a particular product is known as classifying the product. All goods have specific commodity codes which determine the rate of customs duty, applicable fees and regulations. They are also used for statistical purposes. Therefore, it is important to classify your goods correctly. You can use the query system Tulltaxan (Taric) to classify your goods. If you find it difficult to classify your goods, please call us on +46 771 520 520.
Registering as an importer – applying for an EORI number
To trade in commodities with third countries, your company must be listed in the EU Economic Operator Registration and Identification register (EORI), and hold an EORI number. You can apply for an EORI number here on tullverket.se. It is free of charge, and most applications are processed within an hour.
Applying for authorisation from Swedish Customs
You may need certain authorisations to import goods. There are many authorisations for which you may apply; however, as you are about to start importing, there are certain authorisations that are especially important to consider. This is particularly true if you plan to import regularly.
Applying for authorisations from other authorities
You may need an authorisation or a licence from other authorities, depending on the goods that you intend to import. For example, you need to contact the Medical Products agency when trading with dietary health products, the Swedish Tax Authority when trading with alcohol and tobacco, and the Swedish Board of Agriculture when trading with fresh fruit and vegetables. Remember to check this before you begin, as the trade in certain goods without the necessary authorisation may be prohibited.
Submitting a customs declaration – tell us what you want to import
Once you have established the criteria for your goods and calculated all applicable fees, you are well prepared. Once you have been informed that the goods have arrived it is time to declare. When importing goods you are always required to submit a customs declaration to Swedish Customs. Enter the goods that you wish to declare in the customs declaration, the value of the goods, and any fees owed. You can declare electronically using Swedish Customs’ Internet Declaration, via a system solution, or on a form. You can submit your own customs declaration or hire an agent to submit it on your behalf. What matters is that it gets done. The undertaking transporting your goods may also act as your agent and assist you with your customs declaration.
Basis of the import declaration – supporting documents
Supporting documents are any documents used to support statements in your customs declaration. If you declare goods imported from a country outside the EU, you are required to provide supporting documents on request from Swedish Customs.
Subscribe to our newsletter and keep up to date with the latest in customs processing. In the newsletter you will find tips for declaring or classifying goods, guides for calculating customs values, advice on how to improve your customs procedures, etc. Swedish Customs also organises courses and informational sessions.
Importing goods from an EU Member State
In principle, goods may be moved freely between all EU Member States. Consequently, you do not need to submit any import declaration when purchasing goods from an EU Member State.
The website verksamt.se is operated by several authorities. It contains a collection of information to consider when launching or running a business, and when trading with other countries.
Implement good customs procedures
It is essential for companies to have good customs procedures. Learn how to plan, control and monitor your activities.
What is updated: Technical change