Customs duty on importation of goods from outside the EUThe page was last modified:
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.
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.
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
- the customs rate (to calculate the customs value)
- import VAT
- excise taxes (in Swedish)
- free Trade Agreements and the conditions for duty-free or tariff reduction (in Swedish)
- tariff quotas (in Swedish)
- protective duties (tarrifs) (in Swedish)
- import restrictions (in Swedish)
- international sanctions (in Swedish)
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.
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.
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.
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.
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.
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.
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.
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.
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.
Responsible: Swedish Agency for Economic and Regional Growth