Customs duty on importation of goods from outside the EU

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When you purchase a product from a seller in a non-EU country, you must submit an import declaration to Swedish Customs and report the import VAT.

In order to make a customs declaration of your imported goods, you will need

  • to apply for an EORI number
  • to classify the item and enter the correct commodity code
  • calculate the amount of the customs duties due for the goods
  • make an import declaration and pay customs duties and other charges
  • customs warehousing and temporary importation.

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Applying for an EORI number

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

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

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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 about

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

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Calculate the amount of the customs duties due for the goods

To calculate the customs duty for your item, you will need to obtain the customs value of the goods. The customs value includes, in principle, all costs incurred in importing the goods.

Read more about calculating customs value, on Swedish Customs’ website (in Swedish)

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Import declaration, and pay customs duties and other charges

You can submit the import declaration manually or 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.

Read more about making an import declaration, on Swedish Customs’ website (in Swedish)

When you import a product, you will be required pay customs duties and other charges when you declare the item. There is also the possibility to pay the customs duties and other charges later via a customs invoice instead of immediately in connection with the importation, but for that you will need to apply for deferred payment facilities at Swedish Customs. Once you have been granted such permission, you will be registered as holding credit facilities.

Read more about paying customs duties and other charges, on Swedish Customs’ website

Collect and retain documents such as invoices, customs declarations and any certificates of origin, 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)

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Customs warehousing and temporary importation

What if you are not going to sell or use the item immediately upon importation? In such case, you can place it in a customs warehouse and delay the payment of customs duties, taxes and other charges.

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

Are you going to temporarily import, for instance, packaging, machines, merchandise for display at a trade fair or samples, with the intention of re-exporting the goods in an unaltered state? You can do this duty free and VAT free, if you have a temporary importation authorisation. You may need an export certificate to show that you have re-exported the goods.

Instead of temporary importation, you can use the ATA carnet document. Then you do not need any other customs documents and you do not need to provide a guarantee for customs duties. The ATA carnet is issued by a Chamber of Commerce in Sweden or abroad.

Read more about temporary importation 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)

Are you going to temporarily import a product to process or repair it, and then re-export it? If so, you can do that without paying customs duties if you have an authorisation certificate for inward processing.

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

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Contact Tullverket/Swedish Customs

Feel free to contact Swedish Customs if you want to import 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 an e-mail form

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Swedish Customs training in customs matters

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’ educational activities, on Swedish Customs’ website (in Swedish)

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