Customs duty on export of goods outside the EU

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When you sell a product to someone in a non-EU country, you must submit an export declaration to Swedish Customs. You should not report or add any Swedish VAT.

In order to export your goods, you need

  • to apply for an EORI number
  • to classify the item and enter the correct commodity code
  • to submit an export declaration
  • a bonded/customs warehouse and temporary export.

Applying for an EORI number

You do not need any specific permits or licences to start importing. However, you will need a special registration number, an EORI number.

Read more about this and apply for a EORI number, on Swedish Customs’ website

Classify the item and enter the proper commodity code

In the import declaration, indicate a numerical code that describes your product. With that commodity code, you classify your product. The commodity code also provides information i.a. about

  • free Trade Agreements and the conditions for duty-free or tariff reductions in the recipient country
  • export restrictions
  • international sanctions

Read more about classifying goods in the Customs Tariffs on Swedish Customs’ website (in Swedish)

Submitting an export customs declaration

You must submit your export customs declaration electronically. Many companies retain a customs broker who manages this for them, for example a freight forwarder. This does cost some money, but it saves time.

The export customs declaration must be submitted a certain amount of time prior to the goods being dispatched. When the customs declaration is to be submitted, depends upon the mode of transport.

Read more about making export customs declarations, on Swedish Customs’ website (in Swedish)

Documentary material for export customs declarations

Collect documents such as invoices, export authorisations, export license and export proof, referred to as “supporting documents.” You must be able to present these if Swedish Customs so requests.

Read more about supporting documents, on Swedish Customs’ website (in Swedish)

The country you are exporting to may impose invoicing requirements and documentation other than those that apply in Sweden. Your customer may be able to assist you to find out what is applicable. Otherwise, we have a service Explore and get a handle on different markets, where you’ll find contact information for organisations that can assist you to determine what requirements the documentation needs to fulfil.

Find contact information for these parties in the Explore and get a handle on different markets service (in Swedish)

The requirements are also found in Business Sweden’s Shipping Guide.

Read more in the Shipping Guide on Business Sweden’s website (in Swedish)

Temporary export

Do you need to ship your goods outside the EU temporarily? If so, you can use passive processing if you send items for repair, or temporary export for a trade show or exhibition, for instance. For temporary exports, the ATA carnet document may facilitate matters.

Read more about passive processing, on Swedish Customs’ website (in Swedish)

Read more about temporary exports and the ATA carnet, on Swedish Customs’ website (in Swedish)

Read more about the ATA carnet, on the Swedish Chamber of Commerce’s website (in Swedish)

Do you export a product to a country with which the EU has a free trade agreement? In that situation, the recipient can avoid paying customs duties, or pay reduced customs duties in the country of importation, if you can prove the origin of the goods via a certificate of origin and supplier declarations.

Do you export to particular developing countries? In such case, you will need to provide a declaration of origin and register as an exporter.

Read more about free trade with export, on Swedish Customs’ website (in Swedish)

Exporting course - distance learning under the auspices of Swedish Customs

Perhaps you don’t have very much experience with customs issues and exporting? Then you can sign up for Swedish Customs’ exporting course. The course provides basic knowledge about exporting and no prior knowledge is required.

Sign up for the Swedish Customs’ exporting course on Swedish Customs’ website (in Swedish)

Swedish Customs regularly offers courses and informational meetings concerning customs issues all around Sweden, for companies engaged in international trade.

Read more about Swedish Customs’ courses, on Swedish Customs’ website (in Swedish)

Contact Tullverket/Swedish Customs

Feel free to contact Swedish Customs when you are going to be exporting goods. Swedish Customs’ information officers can easily answer your questions, if you are clear about what kind of product you are exporting and the purpose of the export. The telephone number is 0771-520 520. If you are calling from abroad, phone +46 771 520 520

Ask your question via e-mail form (in Swedish)

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Responsible: Swedish Agency for Economic and Regional Growth

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