Import from the UK
Since Brexit, VAT applies to imports from the UK. Duty is charged only when UK origin cannot be proved.
Importing goods from the UK can seem complicated, particularly after Brexit. Here is an overview of what you need to know about declaring imports from outside the EU.
A declaration is required, but duty often is not
These two points are often confused. The UK is outside the EU customs union, so consignments from Great Britain must clear customs with an import declaration.
The trade agreement provides duty-free treatment for UK-origin goods, but only where origin can be proved. Goods that have merely passed through the UK do not acquire UK origin.
Origin can be proved through a statement on origin from the exporter or the importer’s knowledge of the goods’ origin. VAT applies as usual, regardless of the duty rate.
Northern Ireland follows EU rules
Northern Ireland is part of the UK, but EU customs rules apply. Trade with Northern Ireland is therefore not handled as imports from a third country and does not need the same formalities as trade with England, Scotland and Wales. This is the exception we most often see overlooked.
Four steps to an approved import declaration
1. Customs value and classification
Establishing the correct customs value is important. Start with the price on the invoice, then add freight, loading and insurance up to the point of entry into the EU, unless already included in the price.
Costs arising after the point of entry are excluded, such as domestic transport and storage in Sweden. Classification uses the commodity code, which determines the duty rate and any other taxes.
2. Documentation and licences
Have all necessary documents in order: a commercial or pro forma invoice, transport documents such as a bill of lading, CMR, air waybill or house air waybill, and any import licences. This supports smooth customs clearance and minimises delays. If these terms are unfamiliar, send everything you have and we will review it together.
3. Declaration and customs handling
When your goods arrive in Sweden they must be declared. Submit an import declaration with details of the goods, their value and origin. Accuracy matters to avoid unnecessary charges. How the import declaration is submitted.
4. Payment of customs duty and VAT
Once your customs declaration is approved, any duties and taxes must be paid. Usually this includes VAT, but excise and other charges may also apply. The commodity code shows whether duty applies to your goods. We can establish this before you place the order.
Common challenges and how to handle them
- Delayed deliveries
- Keep all documentation in order and know the restrictions and requirements for your goods. This reduces customs delays.
- Incorrect duty charges
- Check that the goods are correctly classified and the correct duties paid. Errors can result in fines or delayed deliveries.
- Special rules
- Some goods, such as food and medicines, have their own import requirements. Check these in advance.
Three pitfalls
Understanding and following these steps helps streamline imports from the UK and avoid the most common problems.
About Brexit
Following the UK’s withdrawal from the EU, businesses face new trading challenges and opportunities. The UK is now treated as a non-EU country, making customs handling essential for avoiding delays and extra costs.
Importing goods requires customs clearance and payment of VAT and, where origin cannot be proved, customs duty. Correct documentation is essential. Businesses must understand and comply with both EU and UK rules to maintain smooth trade and avoid penalties.
Read on
More on how imports work, whatever the country, is on our page about importing into Sweden.
Frequently asked questions
Do I need an EORI number to import from the UK?
Your business needs an EORI number to act as consignee, declarant or representative in an import declaration. The number is free of charge, and most applications are processed within an hour.
Private individuals importing for their own use usually do not need an EORI number. How to apply.
Which documents do I need?
You normally need a commercial invoice, transport documents, proof of origin and sometimes specific licences depending on the goods. Ensure all documents are accurate and complete to avoid customs problems.
How does Brexit affect my imports?
The UK is no longer part of the EU customs union, so consignments from Great Britain must clear customs with an import declaration, regardless of the duty rate.
This does not mean duty is always charged. The EU–UK Trade and Cooperation Agreement provides duty-free treatment for UK-origin goods, provided you can prove their origin. Otherwise the normal duty rate applies. VAT is added as usual.
Do the same rules apply to Northern Ireland?
No, and this is often overlooked. Northern Ireland is part of the UK, but EU customs rules apply. Trade with Northern Ireland is therefore not handled as imports from a third country and does not require the same formalities as trade with England, Scotland and Wales.
What is a customs declaration and why does it matter?
A customs declaration contains detailed information about imported goods, including their value, origin and classification. It ensures the correct duties and taxes are paid and the goods may enter the country.
How can I reduce the risk of customs delays?
Ensure all documents are correct and the goods are correctly classified and declared. Also check any import restrictions or requirements applying to specific goods.
Are there special customs rules for food or electronics?
Yes. Goods such as food, medicines and electronics may have specific customs rules and requirements. You need to understand these and hold the necessary permits and certificates for a smooth import process.
