Import declaration
The import declaration is submitted digitally, without attaching supporting documents. You must hold the documents and be able to produce them on request.
An import declaration is mandatory for importing goods into Sweden from countries outside the EU. It serves as the official declaration to Swedish Customs, setting out information about the goods, their value and other relevant details.
Its purpose is to ensure that all goods entering the country comply with laws and regulations, the correct duties and taxes are paid and illegal goods are kept out.
Why import declarations matter
Import declarations play a central role in international trade. They ensure imported goods are taxed correctly, contributing to fair competition. They also help protect consumers by ensuring goods meet relevant safety and quality standards, and prevent illegal trade.
The declaration is submitted digitally
Businesses can no longer choose between electronic declarations and paper forms.
The paper form based on the Single Administrative Document has been withdrawn. A form remains for private individuals to submit at a customs office, where a customs officer enters the information. Businesses have three options.
- Import customs declaration
- Swedish Customs’ online service. Suitable for occasional declarants.
- Your own system interface
- Direct machine-to-machine connection to Swedish Customs. For frequent declarants.
- Through a customs broker
- We submit the declaration in your name, or in our own name with indirect representation.
Three ways to submit
Supporting documents are not attached
This is the most common misconception about digital declarations. Swedish Customs explicitly states that no supporting documents need to be attached when the declaration is submitted digitally.
You must hold the documents when the declaration is submitted and be able to produce them if Swedish Customs requests them. That is not the same as sending them in.
In practice, the documents must be complete and consistent before you declare. The invoice, transport documents, packing list, proof of origin and any permits must agree with each other and with what you declare.
Preparing to import
Obtain an EORI number, which is needed to import goods into Sweden. Apply online through Swedish Customs’ website; it is usually issued within an hour. How to apply.
Also check for specific import rules or restrictions affecting the goods and country you are importing from. Being well prepared saves time and avoids problems along the way.
Paying VAT on imports
Value Added Tax is charged on imports, known as import VAT. Who you pay it to depends on whether you are VAT registered.
If your business is VAT registered , you report import VAT in your own VAT return to the Swedish Tax Agency, even if a customs broker submits the customs declaration for you. You then pay no import VAT to Swedish Customs. Obtain the figures from the customs bill or Swedish Customs’ customs declaration service.
If you are not VAT registered, or are a private individual, Swedish Customs charges VAT at import.
The VAT taxable amount is not the customs value. It is the customs value plus customs duty and other government taxes and charges, plus incidental costs such as freight and insurance to the first destination in Sweden.
Import commodity codes have ten digits
All imported goods have a commodity code, which is essential for determining customs duties and taxes. For imports, the code has ten digits. Eight digits, the Combined Nomenclature, apply to exports.
The codes have several levels:
- HS heading: four digits
- HS subheading: six digits
- Combined Nomenclature: eight digits
- TARIC code: ten digits
Incorrect commodity codes can lead to costly and time-consuming corrections. Find import assistance and guides for your country and goods.
How to reduce your customs costs
EU free trade agreements provide reduced or zero duty for goods originating in partner countries. Sweden does not negotiate its own customs agreements; trade policy is an EU responsibility. Preferential treatment relies on EU agreements and unilateral preferences and requires valid proof of origin.
Customs warehousing defers payment. You only pay duty and tax when you discharge the customs warehousing procedure and declare the goods for import. The deferral therefore does not depend on when the goods are sold. If the goods are re-exported instead, no duty or tax is payable on them in the EU.
Where the declaration is submitted
The declaration is submitted once, but not necessarily in the first EU country the goods reach. It is submitted where they are declared for free circulation. Goods arriving at a port in another EU country can travel here under T1 transit and be cleared in Sweden.
Changes to customs rules and their impact
Customs rules change over time, and a declaration that was correct last year may not be correct today. This particularly applies to commodity codes, preferential treatment and supporting-document requirements. Check the documents for every new supplier and every new type of goods.
Read on
Did something go wrong in a declaration that has already been decided? Read about reassessment of customs decisions.
Want someone else to lodge the declaration for you? Read about what a customs broker does.
What the invoice must contain is covered on our page about the commercial invoice.
Common questions about import declarations
What is the difference between an import and an export declaration?
An import declaration is submitted when goods are imported into a country; an export declaration when goods are exported from one. The import declaration ensures the goods comply with the rules and the correct customs duties are paid. The export declaration is completed with evidence that the goods have actually left the Union. See the export page for how exit is confirmed.
Which documents need to be attached?
None. When you or your broker submit the declaration digitally, no supporting documents are attached.
However, you must hold them when the declaration is submitted and be able to produce them if Swedish Customs requests them. The documents help customs authorities verify the goods’ value and origin and check that the declaration is correct.
- Commercial invoice
- Transport document
- Packing list
- Proof of origin
- Any additional certificates required for the type of goods, such as health or safety certificates
How are goods in transit through several countries handled?
Goods in transit through several countries use a transit document, often called T1 or T2, a TIR carnet or an ATA carnet, depending on the type of goods and destinations. The document enables goods to travel through different customs territories without paying duty in each country. Customs clearance takes place at the final destination.
What are the most common errors?
- Incorrect commodity codes
- Incomplete or incorrect documentation
- Incorrect value information
- Incorrect country-of-origin information
Mistakes can lead to delays, fines and, in some cases, seizure of goods. Check every detail before the declaration is submitted.
How do rules of origin affect duty rates?
Rules of origin determine the applicable duty rate based on the goods’ country of origin. Goods from countries with EU free trade agreements may qualify for reduced or zero duty, provided they meet the origin criteria. Correct documentation proving origin is required.
What role does the commercial invoice play?
The commercial invoice is one of the most important documents. It contains the description, quantity, value and delivery terms. Customs authorities use it to determine duties and taxes and verify that the declaration is correct.
How is the correct customs value determined?
Customs value is based on the goods’ transaction value: the price paid or payable. It includes transport and insurance costs up to the first EU border. In some cases, Swedish Customs may require adjustments for additional costs. If the customs value exceeds SEK 231,666, additional information is required.
What packaging and marking requirements apply?
Wood packaging, pallets and dunnage in shipments from outside the EU must be treated against pests and marked under the international standard ISPM 15.
For commodity codes subject to notification requirements, you must state in the customs declaration whether the shipment contains wood packaging. Unmarked or untreated wood can stop the entire shipment, however correct everything else may be.
How do import restrictions and quotas affect the declaration?
Restrictions and quotas limit the quantity of certain goods that may be imported during a given period. The declaration must show that the goods comply with the rules. Some goods require import licences or other approvals.
Goods subject to border controls have an extra step. Food of animal origin, plants and certain foods subject to increased controls require an approved CHED, Common Health Entry Document, before the import declaration is submitted. The reference number is then entered as a supporting document at goods-item level.
What differences are there between EU countries?
The EU has harmonised customs rules, but some specific requirements may vary between Member States. These can include particular taxes, charges and administrative procedures. Importers need to be aware of both EU rules and any national provisions.
How are used goods handled?
Importing used goods often requires specific documentation confirming their condition and value. There may also be special rules for particular types of goods, such as used vehicles or electronics. The declaration must show that the goods meet safety and environmental requirements.
What does customs clearance mean?
Customs clearance means declaring the goods for release for free circulation. Once this is done, they become Union goods and can move freely throughout the whole EU, not just Sweden. Customs duty must then be paid or secured by a guarantee. Release does not, however, require VAT to have been paid, because VAT-registered businesses report it afterwards to the Swedish Tax Agency.
What charges can apply in addition to customs duty?
Besides customs duties, importers may need to pay VAT, excise duties and administrative charges. Costs depend on the goods’ value, type and origin. Budget for them to avoid unexpected expenses.
How do environmental rules and sustainability requirements affect the declaration?
Environmental rules and sustainability requirements may affect which goods can be imported and how they are declared. Importers must show that goods meet specific environmental standards, which may include documentation about manufacturing, materials and recyclability.
Which digital tools make the process easier?
Swedish Customs’ electronic declaration systems make the process more efficient. They allow quick, accurate submissions, tracking of goods and management of customs duties. Automation reduces the risk of errors.
Which rules apply within the EU customs union?
The EU has common customs tariffs and rules for imports from outside the EU. The same duty rates and import provisions apply regardless of the EU country into which goods are imported. Importers must comply with the Union Customs Code.
How does free movement of goods affect the declaration?
Free movement means that goods released for free circulation in one EU country can move elsewhere within the Union without further customs formalities. This reduces paperwork and costs.
The import declaration is submitted once, but not necessarily in the first EU country the goods reach. It is submitted where the goods are declared for free circulation. Goods arriving by sea at a port in the Netherlands can travel onwards under T1 transit and be cleared here.
What requirements apply to proof of origin?
Proof of origin may be required for goods to qualify for preferential duty rates under EU free trade agreements. It confirms that the goods meet the rules of origin in the agreement between the EU and the exporting country. Common types include EUR.1 certificates and origin declarations on invoices.
