The transit procedure enables you to transport goods through one or more countries without having to pay duty and tax. You must provide a guarantee in order to ensure that duty and tax are paid in the event that the transit operation is not ended properly.
For common and Community transit, you submit your transit declarations electronically to the New Computerised Transit System (NCTS), using Electronic Data Interchange (EDI).
When starting a transit operation, you contact Swedish Customs at the point of departure, where you present the goods, submit a transit declaration, and provide a guarantee. Once Customs has released the goods for transit, you may transport the goods with their accompanying transit documents to the customs authority at the point of destination. There, you present your goods and the transit documents. Once the customs authority at the point of departure has been notified that the transit operation was ended properly, the transit operation will be discharged and your guarantee will be returned.
NCTS/TIR, regarding the obligation of
It is mandatory for the TIR-holder or his agent to submit the TIR-carnet data electronically for all TIR-movements within the community. To be able to submit an electronic declaration in NCTS you need to be authorized by Swedish Customs. To achieve such authorization, your company has to be registered in Sweden. If your company is not registered in Sweden, you will have to contact a Swedish representative or freight forwarder and ask them to register your NCTS/TIR declaration.
Companies can request reviews of decisions regarding penalties for inaccurate declaration
The person in charge of a transit movement procedure is not obliged to submit a written or electronic customs declaration as a guide for a customs duty decision.
In respect of the customs debt arising if a transit movement has not been correctly completed, Swedish Customs often designates the person in charge of the transit movement procedure as the debtor. Swedish Customs has also levied penalties from said person if other conditions for levying penalties have been satisfied.
Swedish Customs is following an administrative court of appeal ruling
In a number of judgments¹, Gothenburg’s administrative court of appeal has considered that, as the person in charge of a transit movement procedure is not obliged to submit a written or electronic customs declaration as a guide for a customs duty decision, there are no grounds to levy a penalty under § 9, chap. 5 of the Customs Act (2016:253).
Swedish Customs has not appealed the judgments and will follow the administrative court of appeal’s ruling. Swedish Customs assesses that the judgments do not affect special procedures other than transit. Thus, when in respect of a transit movement, you can request review of the decision.
Any person who has been in charge of a transit movement procedure and has been debited a penalty under § 9, chap. 5 of the Customs Act can request a review of the decision. Review can be requested within three years of the date on which the relevant customs debt was notified.
If the deadline has passed
If the deadline has passed, you can apply for restoration of expired time for appealing Swedish Customs’ decision. To do this, contact either an administrative court of appeal or the Supreme Administrative Court.
Compulsory elements of a request
A review request must contain:
- Information (e.g. case reference and the person/people involved) about the decision the company wishes to be reviewed.
- An indication that you consider that you should not have to pay a penalty under § 9, chap. 5 of the Customs Act because you, as the person in charge of a transit movement procedure, are not obliged to submit a written or electronic customs declaration as a guide for a customs duty decision.
Where to send your review request
Email your review request to email@example.com or post it to Swedish Customs, Box 12854, SE-112 98 Stockholm.
If a court has rejected a previous appeal
If a court has previously rejected your appeal against a penalty decision, you must apply for a new trial. In this case, contact either an administrative court of appeal or the Supreme Administrative Court.
¹ See, inter alia, the judgments of 10 June 2020 in cases 7235-19, 853-20 and 1805-20.
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