The import declaration may be submitted electronically or using a SAD form (single administrative document). You may submit the import declaration yourself or use an authorised representative.
To make an import declaration, you must first classify the goods. This involves determining the commodity code and finding out whether you need a licence or special permit for import. The commodity code can be found in the customs tariff at the Taric Query System on the Swedish Customs website.
When importing, the customs duty payable is calculated on the item's customs value. The customs value is normally based on the price paid to the supplier when they sold the goods to the EU, the cost of transport to the Community frontier and transport insurance costs.
The EU has imposed import restrictions on the quantity of certain goods for import. These restrictions are regulated by quotas and import licences. Importers of goods which are subject to import restrictions must apply for an import licence to the following authorities:
- National Board of Trade (textiles and steel)
- Swedish Board of Agriculture (food)
Certain goods may be duty-free, as a result of special circumstances. Goods which may be imported duty-free are also usually exempt from VAT and other taxes.