Customs value declaration
The customs value declaration has been abolished. You enter the information in the import declaration, as a rule when the customs value of the shipment exceeds SEK 231,666.
The document has been abolished; the information remains
The customs value declaration used to be a separate document submitted alongside the import declaration. That is no longer how it works.
Since the move to the new import system, information on the customs value of goods is entered directly in the import declaration as standard data elements. There is no form to complete, nothing to sign and nothing to submit separately. Swedish Customs has renamed its guidance on the subject Information on the customs value of goods.
14 04 000 000- Additions and deductions. Costs to be added to or deducted from the price.
14 07 000 000- Valuation indicators. Relationships between seller and buyer that may have influenced the price.
14 10 000 000- Valuation method. Code 1 is the transaction value method under Article 70.
Where the information is entered
When the information must be provided
Two conditions must both be met. The shipment’s customs value must exceed SEK 231,666, equivalent to EUR 20,000, and the customs value must be determined using the transaction value method in Article 70 of the Customs Code. The amount has applied since 1 January 2025.
The requirement therefore does not apply to every import above the threshold, but to the most common type. If you or Swedish Customs use another valuation method, the requirement does not apply.
The threshold is calculated on the whole shipment
This is the most important change from the old legislation and the one most often missed. The threshold is based on the customs value of the entire shipment, not just the dutiable part. A shipment containing both duty-free and dutiable goods can therefore exceed the threshold even if the dutiable part is small.
Splitting a delivery into smaller shipments does not bring it below the threshold. The exemption explicitly excludes split shipments.
The exemption for shipments below SEK 231,666 does not apply if a shipment is split or is one of several shipments from the same consignor to the same consignee. This is stated in note 14 of Annex B to Regulation 2015/2446.
When the information is not required
The basic rule is that the information must be provided. There are four cases where it is not needed unless Swedish Customs specifically requests it.
- The customs value is determined using one of the alternative methods in Article 74 of the Customs Code, meaning valuation methods 2 to 6.
- The shipment’s customs value does not exceed SEK 231,666 and it is neither a split shipment nor one of several shipments between the same parties.
- The import is not of a commercial nature.
- The shipment forms part of a continuous flow of goods and the information has been provided at least once before for that flow.
The exemption for continuous flows of goods
If you import regularly from the same seller to the same buyer on the same trading terms, you do not need to provide the information in every declaration. Three conditions apply: customs value must be determinable using the transaction value method; the shipment must form part of a continuous flow between the same parties on the same terms; and the information must have been provided at least once before for that particular flow.
No authorisation is required. You assess for yourself whether the conditions are met and enter code 9934 in data element 12 03 000 000, supporting documents. No reference number or accompanying text is needed with the code. On request, you must show where the information was provided previously, for example in the first declaration for the flow of goods.
The regulations do not define what counts as the same trading terms. Swedish Customs refers to its customs valuation guidance, which covers the costs and circumstances that can affect the transaction value.
What Swedish Customs says
Swedish Customs states that the customs value declaration and general customs value declaration are no longer used, and that the information is entered directly in the customs declaration. Responsibility remains with the declarant. The declarant is responsible for ensuring the information is correct and complete and must be able to substantiate it if Swedish Customs requests evidence.
Read on
More on how imports work, whatever the country, is on our page about importing into Sweden.
How the import declaration is lodged is covered on our page about the import declaration.
What the invoice must contain is covered on our page about the commercial invoice.
Frequently asked questions
Should I still complete a customs value declaration?
No. The customs value declaration is no longer used as a separate document and cannot be submitted on paper. Customs valuation information is instead entered as data elements in the import declaration itself.
The term is still used informally, and Swedish Customs’ own web address for the topic still contains it. The page is now called Information on the customs value of goods.
Does the EUR 20,000 threshold apply to all non-EU countries?
Yes. The threshold of SEK 231,666, equivalent to EUR 20,000, depends on the customs value, not the goods’ country of origin. It applies to imports from all countries outside the EU customs territory.
Must the information also be provided for duty-free goods?
Yes, if the customs value exceeds the threshold. Under the new legislation, the threshold is calculated on the customs value of the whole shipment, not just the dutiable part. This differs from the previous rules and means that more shipments exceed the threshold than before.
Can I split a large delivery to stay below the threshold?
No, and do not try. The exemption for shipments below SEK 231,666 explicitly does not apply if the shipment is split or is one of several shipments from the same consignor to the same consignee.
Splitting a delivery therefore does not bring it below the threshold. The information must still be provided.
Do I need to apply to Swedish Customs for an exemption?
No. The general customs value declaration ceased to apply on 31 December 2024, and the replacement form, Tv 745.3, was abolished on 19 September 2025.
Today, declarants assess for themselves whether the continuous-flow exemption applies to an individual shipment and indicate this using code 9934. If you previously provided information on form 745.3, it remains valid as long as it is up to date. The registration reference no longer needs to be entered in the declaration, but you must be able to provide it if Swedish Customs asks.
Can the same exemption be used for several suppliers?
The assessment is made per flow of goods: each combination of seller, buyer and trading terms. Each supplier is therefore handled separately. Unlike before, no one submits an application and Swedish Customs does not carry out an advance assessment.
What happens if the information is missing?
The information is mandatory where the exemption conditions are not met. Without it, the declaration will not be accepted and the goods cannot be released for free circulation. They remain in temporary storage until the information is provided, costing both time and storage charges.
Do I need a customs broker for this?
No, you may declare yourself. However, the information requires you to distinguish between additions to and deductions from customs value, and to determine the applicable valuation method. This is the part of the import declaration where we see the most errors. Send us the invoice and freight documents and we will explain what applies to your shipment.
