Customs declaration
What is a customs declaration?
A customs declaration is the declaration you need to issue when you import goods to Sweden from other countries outside the EU – this in the form of documents that are submitted to the Swedish Customs. If you have goods that you are going to import to Sweden, you must always declare these goods. You do this through an import declaration. The information you will need to provide includes what goods you are importing, what customs duty you are going to pay and whether the goods are subject to any restrictions or other laws/regulations.
Types of customs declarations for imports
There are 3 different types of declarations when you are going to carry out a import declaration:
- Customs declaration by registration in the declarant's accounting records.
- Standard customs declaration.
- Simplified declaration upon import.
Please note that all goods you import must be declared in a customs declaration. If you have one or more goods that you have not reported or declared, they are considered undeclared goods. Not reporting or declaring goods imported into Sweden is illegal and may be a crime under the Smuggling Act.
A customs declaration can also mean customs clearance and declaration of export. This is also called a export declaration. But this only happens when you export to countries outside the EU and is the opposite of an import declaration.
Customs declarations for export – CN22 and CN23
A customs declaration can also mean customs handling and declaration of export. This is also called an export declaration. However, this only happens when you are exporting to countries outside the EU and is the opposite of an import declaration.
CN22 – Simplified customs declaration for letter mail
CN22 is a simplified customs declaration for letter mail that also includes a security declaration. This form is used for smaller items and postal parcels.
How to fill in CN22:
- Stick CN22 directly on the shipment, completely on the front side
- For more than three items, you can fill out multiple CN22s and attach them to the shipment.
- Remove the lower security declaration section from the first CN22 in the case of multiple forms
- Remove the barcode from other CN22 forms
Sum up the values and enter the total weight on the CN22 that is signed.
Important information to fill in:
- Check/enter reason for export
- Please state quantity and clear description of contents in English or French (e.g. “two men's cotton shirts”, not just “clothes”)
- Enter the weight of the item in kg (e.g. "0.45 kg")
- Enter the value of the item in kronor (e.g. "412 kronor")
- When trading: specify customs commodity code (first 8 digits) and person/EORI number
- Enter the product's country of manufacture in ISO code (e.g. "SE")
- Enter the total weight and total value of the shipment.
CN23 – Customs declaration for postal parcels
CN23 is a customs declaration for all postal parcels and EDI which also includes a security declaration. This is used for larger parcels and more extensive shipments.
How to use CN23:
- Tape the document directly to what you are sending.
- Alternatively, place in a plastic bag that you attach to the shipment.
- Fill in all necessary information in English or French
- Include detailed content description to avoid problems in the recipient country
Customs duties and customs costs when declaring
Import
If we start by looking at customs duties around import As a company, you are obliged to pay customs duties, VAT and other fees. As a company, you need to complete the following two steps to calculate the customs duty you must pay:
- Carry out a classification of your goods. This will help you find out the correct commodity code and what customs duties and other charges apply.
- Calculate the total customs value of the goods or goods. You will then calculate customs duties and other charges on these.
The easiest way to find your commodity codes is to contact a customs agent who will do this for you. If you want to search for the correct commodity code yourself, you should contact Statistics Sweden or Tulltaxan (Swedish Customs' own search service).
Export
However, if you are going to export goods Outside the EU (or EU areas that are outside specific tax areas) you do not have to pay any VAT. In this case, the export is therefore VAT-free.
Please note that there are specific rules for goods such as tobacco, energy, alcohol, chemicals and plastic bags. These rules revolve around consumption taxes and excise duties for specific goods. The main rule is that excise duty must be paid in the country to which the goods are moved and at that country's tax rates (the destination principle).
If you are unsure, you are welcome to contact us and we can explain what applies to you and your goods that would be exported.
Customs Tariff & Customs Classification
When you work with import management and export management, you will need to keep track of customs rates, import and export regulations, exchange rates and commodity manuals. Among many other things. The Customs Tariff is an EU-wide list of all of these categories. In the Customs Tariff, you will also find the commodity codes for goods that you want to import or export. The commodity code is the most important information you will need to find out when using the Customs Tariff. This code allows you to link your goods to specific information, you can also see what permits you need and what licenses are required to import the goods.
The five basic rules of customs classification
The basic rules allow you to classify a product correctly. These basic rules are called the general provisions in the customs industry. The reason why you want to work with the five rules is because they tell you how to interpret the notes and headings of the customs tariff.
The general provisions also help you classify goods as:
- Are taken apart or not put back together.
- Consisting of or composed of different substances.
- Consists of goods in the form of kits.
- Are not complete.
- Not finished.
Whether you are importing or exporting, you are responsible for ensuring that your goods are classified correctly. This also applies if you use an agent (customs agent) to complete the declaration for you and your company.
Contact us if you can't find your commodity code or if you need help with the customs tariff and correct customs classification. We have many years of experience in this and have helped thousands of customers over the years.
Additional customs documents for companies
Commercial invoice and proforma invoice
When exporting, you often need attach a commercial invoice or proforma invoice which shows the value and description of the goods.
Broadcast list
A detailed list of all items in the shipment to facilitate customs processing.
Customs EDI
Electronic advance notification required to the receiving country for many types of shipments.
VOEC registration
Important for e-commerce and VAT when importing from third countries.
Responsibility and advice
Regardless of whether you are importing or exporting, you are responsible for ensuring that your goods are correctly classified. This also applies if you hires an agent who completes the declaration for you and your company.
Customs specialist in Sweden
If you are going to import or export outside the EU, we always recommend that you contact a customs specialist. Customs specialists in the form of customs agent will be able to assist you with all handling of import and export of goods.
At Tullify we have chosen to simplify all handling for our customers. As a customer, you can either choose to fill in some of our forms yourself for the fastest handling. If you are unsure and have never completed a customs declaration before, you are most welcome to contact one of our administrators and we will help you immediately.
Use the Swedish Customs' own templates to learn how to complete a declaration on your own. We only recommend this if you have previous experience in this field.
