How do I present my customs declaration?
You can choose between filling in the declaration yourself or use an agent. If you choose the latter solution the agent must be registered with us. To be able to act on your behalf he/she will also need an authorisation from you. Remember that even if you employ an agent it is your responsibility as an importer to ensure that the information in the declaration are correct.
You can submit a customs declaration
- electronically by Electronic Data Interchange (EDI)
- electronically by means of The Swedish Customs Internet Declaration (TID) or
- in writing on the form Single Administrative Document, (SAD).
If you use the paper declaration you should use page 6 and 8 of the SAD. The document is a set that is common for all the member states in the EU.
Which documents do I need?
We have to make sure that the information in your declaration is accurate, therefore you have to en- close certain documents to certify the information you have given us. If you send your declarations electronically you keep the documents at your office. You only have to present them to us if we ask you.
If you present your declaration on a form you have to enclose the certifying documents with the declaration. We will then retain the commercial invoices and other certifying documents. Examples of certifying documents are:
- commercial invoice
- customs value declaration
- freight bill
- certificate of origin
- packing lists.
Exchange rates and taxation assessment day
If the invoice is issued in currencies other than SEK (Swedish kronor) the amount will have to be converted into Swedish kronor for customs duty and tax purposes. If you and your supplier don’t have an agreement to use a fixed rate of exchange it is the day the taxation is assessed that determines which exchange rate should be used. The various rates of exchange can be accessed from our web site. The taxation assessment day is the day when we receive your customs declaration. Regarding electronic declarations we consider the taxation assessment day to be the day when the request for clearance came.
The date for the taxation assessment day also determines the regulations in force at the clearance, such as charges and restrictions. It is important to keep this in mind when it comes to charges frequently changed. If the duty rate is lowered the day after we have received your declaration, but before we release the goods, you can request the lower duty rate. However, if we are unable to release the goods due to some shortcoming caused by you, the higher duty rate applies.
Who is responsible for the information
entered in the declaration?
You as an importer are the debtor, which means that you are responsible for the information entered in the customs declaration. You are also responsible for ensuring that the duties and taxes are paid. Even if you entrust an agent to issue your declaration, it is you who finally are responsible for that the entered information is correct. The agent is thus not responsible, even though he/she happened to be the one who filled in and presented the declaration on your behalf.
What happens at the customs clearance?
When you have presented the customs declaration, we examine it and register it. We also check if there are any special regulations concerning your goods. If the goods are accepted we determine the duty and other taxes. You will then obtain a release slip to be presented to the person in charge of the warehouse where your goods are stored. We have now made a customs taxation decision and your import transaction has been given a unique identification number (Customs ID). If your goods have been stored in a temporary warehouse or a customs warehouse you present the release slip to the person responsible for the warehouse.
What happens if there is something wrong in the declaration?
If you discover any errors in your declaration you should contact us as soon as possible with a written correction. If you have paid the wrong charges you can apply for a re-assessment of the customs taxation decision. For example, you may have received a Certificate of Origin or other documentation, implying that you might have had the opportunity to pay a lower charge from the beginning.
If you have discovered some inaccuracies but have neglected to correct them you can be liable for a sanction fee. We charge you this if you have
given incorrect information concerning the value of the goods or some other item that consequently has lead us to charge too low duty and tax. If you find out that you have entered inaccurate information in the declaration you must correct these immediately. Then you may avoid incurring the sanction fee.
Simplified Declaration Procedure
The Simplified Declaration Procedure means that you present the declaration in two stages. First you present a simplified declaration at the customs office supervising the place where the goods arrive. In this initial declaration you only enter a small number of data and no certifying documents have to be enclosed. You can enter the simplified declaration electronically by means of EDI or TID or on the SAD form.
Secondly, you enter a Supplementary Declaration at the customs office in your region. You can send this electronically by means of EDI or TID, within 11 days reckoned from the day of release. If you present the supplementary declaration on a SAD form, send it with certifying documents enclosed no later than 10 days after the day of release.
When we have received the supplementary declaration we make a customs taxation decision and send you a bill. Then you pay duty and other taxes.
In order to use the Simplified Declaration Procedure you must obtain a permit as well as a credit permit from us.
The day of release is the day when we give permission to release the goods and you obtain a release slip. If you use the simplified declaration procedure it is the day of release that determines which day you must enter your supplementary customs declaration.
Learn more about customs declaration and certifying documents in this presentation: