Normally, you pay customs duty at the time of import. Sometimes there are other taxes and charges that you have to pay as well. You also have to pay VAT on your imports. If you are registered for Swedish VAT you do this by reporting import VAT in you VAT return, otherwise you pay the VAT to Swedish Customs.
The rate of customs duty vary from 0 to 20 per cent. To find out the duty rate for your goods, you have to determine the correct commodity code. This is called tariff classification. You can find all commodity codes in the Customs Tariff, which is a systematic index of goods, commodity codes and customs duty rates.
Taric Query System
You find the Customs Tariff in the Taric Query System. In the Taric Query System you also find the rate of customs duty that applies to a specific commodity code. You can also find out if there are other taxes or charges that you need to pay.
Duties are calculated based on an item´s customs value. The customs value includes both the invoiced amount for the item and the costs of transport to the EU border.
VAT on imports
Businesses registered for VAT in Sweden report VAT to the Swedish Tax Agency in their VAT return. If you are not registered for Swedish VAT, you pay VAT to Swedish Customs. VAT for most goods is 25 per cent. For foodstuffs, it is 12 per cent (not including alcoholic beverages and tobacco) and for magazines and books it is 6 per cent.
Under certain circumstances it may be possible to pay a lower rate of duty or no duty for goods originating in certain countries.
How can I pay?
- Credit (service agreement)
- Via an authorised representative
If you are paying cash, you will pay duties and other taxes to the customs office receiving your customs declaration at the time of import. If you have a service agreement, you will receive a customs bill approximately three weeks after declaring your goods. You will then have ten days to pay your customs bill.