Importing a car
When you import a car, the duty is ten per cent if no agreement applies. For cars originating in Norway, the United Kingdom, Japan and several other countries it is zero, but only if you claim it and can substantiate the origin.
What you actually pay
Two charges arise on import: duty and VAT. The duty depends on where the car comes from and whether origin can be substantiated. VAT is twenty-five per cent, except for collector vehicles.
- No agreement
- Ten per cent. That is the standard rate, and it applies when there is no agreement or when origin cannot be substantiated.
- With an agreement
- Zero per cent for Norway, the United Kingdom, Switzerland, Japan, South Korea, Canada, Türkiye, Serbia, Ukraine and Moldova among others.
- United States
- Zero per cent since 1 July 2026, but only with proven US origin and direct transport.
- Collector vehicles
- No duty at all, and twelve per cent VAT instead of twenty-five.
Duty rate for passenger cars
The reduction is not something you receive, it is something you claim. It has to be requested in the import declaration, and the supporting material must be available afterwards. Miss it and you pay ten per cent on a car that could have been duty free.
A Tesla bought in Norway but built in the United States has no EEA origin. Where the car was made decides, not where you bought it.
Getting the VAT right
The most common error is adding ten and twenty-five per cent together and applying them to the purchase price. That is not how it works. VAT is calculated on the customs value plus the duty, which makes the total higher than thirty-five per cent.
A car with a customs value of 300 000 kronor, without proof of origin and therefore ten per cent duty, gives 30 000 kronor in duty. VAT is then calculated on 330 000 kronor and comes to 82 500 kronor. Together 112 500 kronor, that is 37,5 per cent of the customs value, not 35.
The same car with a valid proof of origin gives no duty and 75 000 kronor in VAT. The difference is 37 500 kronor on a single car, and it rests entirely on whether origin can be substantiated.
From port to number plate
The order is fixed, and the step most often forgotten is the second. The origin check comes before the registration inspection, not after.
- 1. Customs clearance
- The car is declared to the customs authority in the country where it enters the EU. Arriving on a trailer through Germany means German customs, not Swedish Customs.
- 2. Origin check
- Swedish Transport Agency, 1 240 kronor paid in advance. The decision is valid for five years. A change of owner before registration voids it.
- 3. Registration inspection
- Booked only once the origin check is approved, using the case number from the decision. The identity check is normally done at the same time.
- 4. Registration
- The inspection company registers the vehicle. Registration certificate and plates arrive by post within about five working days.
- 5. Insurance and licensing
- Third-party insurance must be in place before the car is used. Vehicle tax is invoiced once the car is licensed for road use.
Five steps
An origin check is required for all vehicles except new vehicles imported by registered importers. The price of the registration inspection is set by the inspection companies and varies with vehicle, model year and country of origin.
Where are you importing from?
Duty rates and origin rules differ, and two countries have their own pages covering what applies only there.
- Importing a car from the United States, where the zero rate since 1 July 2026 carries an evidence condition that is hard to meet for a used car.
- Importing a car from Japan, where the duty reached zero on 1 February 2026 and a statement on origin from the exporter is the only acceptable proof.
- Importing a car from Norway, where the EEA Agreement gives zero duty for cars with EEA origin.
Buying within the EU means no customs declaration is needed. The question then is whether the car counts as new, see the questions below, and whether Swedish VAT is payable here.
Read on
More on how imports work, whatever the country, is on our page about importing into Sweden.
Common questions
Is the duty always ten per cent?
No, and this is the most common and most expensive misconception. Ten per cent is the rate towards countries the EU has no agreement with. Buying from Norway, the United Kingdom, Switzerland, Japan, South Korea, Canada, Türkiye, Serbia, Ukraine or Moldova means zero duty, provided two things: that the car has origin in that country, and that you claim the reduction in the declaration. It is never granted automatically.
Origin is not the same as where you bought it. A Tesla bought in Norway but built in the United States or China does not have EEA origin, and then ten per cent applies.
What is VAT calculated on?
Not the same base as the duty, and that difference is what most calculations get wrong. The customs value is the purchase price plus freight, insurance and handling costs up to the EU border. The VAT base is the customs value plus the duty plus incidental costs up to the first place of destination in Sweden.
Inland transport from the point of entry to your location is therefore part of the VAT base but not of the customs value. Nor can you add ten and twenty-five per cent together and apply them to the purchase price, see the worked example above.
What differs between private individuals and companies?
The chain is the same, but three things differ. A VAT-registered importer reports import VAT to the Swedish Tax Agency, a private individual pays it to Swedish Customs. A company acting as declarant needs an EORI number, while a private individual normally enters the code PRIVA in data element 12 02 008 000.
The third surprises most people: passenger cars are subject to a general prohibition on deducting input VAT. The exceptions are car dealerships, rental, taxi, funeral services and driving instruction. If your company imports a company car, the VAT is a cost, not a pass-through item.
When does a car count as new?
If it is bought within six months of first being taken into use, or has been driven no more than 600 Swedish miles, that is 6 000 kilometres. One of the two is enough. Buying a new means of transport from another EU country means Swedish VAT is payable regardless of who sells it, and someone who is not VAT-registered files a special tax return with the Swedish Tax Agency within 35 days of the purchase. That deadline is easy to miss.
What applies to classic cars?
If the car is at least thirty years old, of a model or type no longer in production, and in original condition without extensive changes to chassis, body, steering, brakes, transmission, suspension or engine, it is classified as a collector vehicle. That means no duty and twelve per cent VAT instead of twenty-five.
All three conditions must be met at the same time, and it is the condition on entry that decides. Swedish Customs wants supporting material: official vehicle documents, photographs, technical literature or a statement from an independent inspector or valuer. Origin check and registration inspection apply as usual.
How does vehicle tax work?
Neither fuel type nor emissions affect the duty or the VAT. They affect vehicle tax after registration. Petrol, ethanol and diesel cars of model year 2018 or later may carry the higher malus rate, but only for three years counted from when the car was first taken into traffic, in Sweden or in any other country.
An imported car first used abroad in 2020 is therefore normally past the malus period by the time it is registered here. The climate bonus no longer exists, the regulation ceased to apply on 1 April 2024.
What documents does the Transport Agency need?
A signed application, vehicle documents, a copy of the purchase document showing seller, buyer, date and chassis number, and for imports from outside the EU a proof of customs clearance containing a Swedish customs ID and a vehicle-specific detail. If the car has been registered abroad, every part of the foreign registration certificate must be sent in as originals. Digital printouts are not accepted, and German imports regularly stall because Fahrzeugbrief and Fahrzeugschein are two separate documents.
How long does it take?
There is no official total time. The fixed points are that the origin check is valid for five years from approval, and that plates are ordered automatically once the registration inspection is approved and take up to five working days to produce and post. Processing time for the origin check varies and is published on an ongoing basis by the Transport Agency.
