Customs value declaration
Are you aware of the latest changes from the Swedish Customs regarding customs value declarations? As of the turn of the year 2023/2024, a customs value declaration is required when the value exceeds 20,000 euros, regardless of whether there are customs duties or not.
The value limit for customs value declaration is EUR 20,000 (SEK 231,666). To make your import process smoother and more efficient, we strongly recommend that you apply for a General Customs Value Declaration, especially if you have recurring import flows.
General customs value declaration
New handling for general customs value declaration from September 1.
On 1 September, a new application and handling of the exemption from providing information on the customs value of goods in the case of continuous flows of goods from the same seller to the same buyer under the same trading conditions will be introduced. The new handling replaces the general customs value declaration. The general customs value declaration may continue to be used during a transitional period until 31 December 2024.
Read more about this at Customs.
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What is a customs value declaration?
A customs value declaration is essentially an official document that shows the Swedish Customs how the value of your imported goods has been calculated. It acts as a detailed receipt that proves that you are using the correct value when calculating duty, VAT and other charges.
The document contains comprehensive information about the entire transaction. It includes not only basic information such as the identity of the buyer and seller and a description of the goods, but also detailed information about any connections between the parties. Customs wants to know if there are any special circumstances that may have influenced the price, such as family relationships, ownership or other business connections between the buyer and seller.
The declaration must also list all costs that affect the total value. This includes freight costs, insurance, loading and unloading costs, and any commissions, royalties or licensing fees paid in connection with the import.
The declarant also assumes the responsibility for providing any additional information or documents necessary to determine the customs value of the goods.’
When do you have to submit a customs value declaration?
According to the new rules that came into effect at the turn of the year, you must submit a customs declaration every time the value of a shipment exceeds EUR 20,000. This applies to all imports from countries outside the European Union, regardless of whether it is the USA, China, Norway or any other third country.
What makes the situation more complex is that the requirement applies even when no customs duties are due. Previously, many companies could avoid this administration for goods that were duty-free, but that option no longer exists.
The requirement applies per shipment, which means that even companies with relatively modest imports may be affected if they receive larger deliveries. However, it is possible to obtain an exemption from this requirement by applying for a special permit from the Swedish Customs.
This permit applies to recurring imports from the same supplier under the same trading conditions, which can significantly simplify handling for companies with regular import flows.
What the Swedish Customs says about customs value declaration
‘By signing and submitting this declaration, the declarant assumes responsibility for the accuracy and completeness of the information on this form and on any continuation sheet submitted with it, as well as for the authenticity of any document produced in support of this information.
The declarant also assumes the responsibility for providing any additional information or documents necessary to determine the customs value of the goods.’
Frequently asked questions about customs value declaration
Does the new threshold of €20,000 apply to all countries outside the EU?
Yes, the new limit applies to imports from all countries outside the European Union, whether it is the USA, China, Norway, Switzerland or any other third country. It does not matter whether the country has a trade agreement with the EU or not - the rule is uniform for all imports from outside the Union.
What happens if I forget to submit a customs value declaration for a shipment?
If a shipment above the threshold arrives without a correct customs value declaration, the Swedish Customs will stop the shipment. The import declaration cannot be submitted until all necessary information has been provided. This normally results in delays of 2-5 working days, plus any additional costs for storage at the freight forwarder and administration. In the worst case, delays can be longer if the information is complex or if questions arise about the valuation.
Can I use the same exemption for several different suppliers?
No, each supplier requires a separate exemption permit. The Swedish Customs considers each business relationship to be unique and therefore requires individual assessment. However, you can have a permit that covers several different products or product groups from the same supplier, provided that the trade conditions are the same for all products.
How long is a state of emergency valid and how much does it cost?
Exemption permits are normally granted for a period of three years from the date of grant. There is no fee to the Swedish Customs for the permit itself, but the application process requires extensive documentation and administration. If you use professional help, the costs can vary between 5,000 and 15,000 SEK depending on the complexity of the application.
Do I have to submit a customs value declaration even for duty-free goods?
Yes, this is one of the most important changes in the new rules. Previously, a customs value declaration was only required when customs duties were due, but now the requirement applies to all shipments over 20,000 euros, regardless of whether the goods are duty-free or not. This affects many companies that previously did not have to deal with this administration.
How is the value of the shipment calculated – per invoice or per delivery?
The value is calculated per physical shipment that arrives at the same time, not per invoice. If you receive a shipment that contains goods from multiple invoices, the total value of the entire shipment should be added together. Conversely, if a large invoice is divided into several separate shipments, each shipment is counted separately.
Do I need to hire a customs agent to handle customs value declarations?
You are not required to use a customs agent, but most companies choose to do so as the process requires specialist knowledge and can be time-consuming. A professional customs agent has experience in handling both exemption applications and individual customs value declarations, which reduces the risk of errors and delays.
