Import from the USA
Goods from the USA normally need customs clearance with an import declaration in Sweden, and certain goods enter duty-free if you can prove both US origin and direct transport.

Importing from the USA to Sweden can be a good business opportunity, but customs duty, VAT, documentation and transport need to be in order from the outset.
Your business needs to show what the goods are, their cost, where they come from and how they should be classified. This information is used to calculate duty, import VAT and any other charges.
How does importing from the USA work?
The process usually begins before dispatch. You need to know the product, seller, value and delivery terms. These affect both costs and responsibilities.
When the goods arrive in Sweden, they need customs clearance. An import declaration is submitted with the commodity code, value, weight, origin, consignor and consignee. Goods can normally be released only once the import is approved. How the import declaration is submitted.
Which documents do I need?
Normally a commercial invoice, transport documents and information about the goods’ contents, value and origin. The invoice is particularly important as the basis for customs value, VAT and the import declaration.
The invoice should show the seller, buyer, product description, quantity, price, currency, delivery terms and any transport cost. Unclear information can delay import clearance or require additional details.
In some cases product sheets, certificates, proofs of origin, licences or technical documentation are also required. This particularly affects regulated goods such as food, chemicals, medicines, electronics and machinery.
Zero duty on US goods and how to prove eligibility
An arrangement between the EU and USA removes customs duty on certain US-origin goods. It is implemented through Regulation (EU) 2026/1461 of 25 June 2026. The goods covered are listed in Annex I to that Regulation.
The arrangement differs from other EU trade agreements. EU non-preferential rules of origin apply on import into the EU, and there is no standardised proof of origin.
Different forms of evidence may be used, with checks broadly following the approach for non-preferential origin. All circumstances are assessed together in each individual case. No cumulation applies.
As well as proving origin, the consignment must meet the direct transport rule. This forms part of the evidence and prevents originating goods from being substituted or manipulated en route.
Documents Swedish Customs may request during a check
- A manufacturer’s declaration identifying who made the goods.
- An invoice from the manufacturer to the exporter. Price details may be concealed.
- Packing lists from the manufacturer.
- Order confirmation or commercial agreement.
- Product data sheets showing the manufacturer’s name and address.
- Transport documents can also form part of the evidence.
14 11 000 000- Preference. Enter code 300.
12 03 002 000- Supporting documents, type. Enter code U190.
Codes for claiming preference
What does it cost to import from the USA?
The total consists of several items, which vary by goods, transport method and supplier.
- Transport costs
- Depend on transport method, size, distance and additional services. Sea freight is generally cheaper than air freight but takes longer.
- Customs duty
- Depends on the classification and value of the goods. Trade agreements and arrangements may affect the rate.
- VAT
- Calculated on the value of the goods including any customs duty and transport costs. Normally 25 per cent.
- Broker’s fee
- For handling customs formalities. Varies with service level and complexity.
- Insurance
- Depends on the value of the goods and risk of damage during transport.
Five cost items
For a more accurate estimate, obtain quotes based on your consignment. If the customs value exceeds SEK 231,666, additional valuation information is also required. Read about the requirements here.
What is a commodity code and why does it matter?
All imported goods must be classified using a commodity code. The code describes the goods and determines the duty rate, applicable rules and any permits required.
An incorrect code can mean paying too much or too little duty. It can also create problems if specific requirements are not identified in time. Our import page explains the code digit by digit.
How does import VAT work?
When importing goods from the USA, import VAT normally needs to be reported in Sweden. VAT-registered businesses usually report it to the Swedish Tax Agency. Businesses not registered for VAT may need to pay it to Swedish Customs.
Import VAT is not based solely on the purchase price. Freight, insurance, duty and certain other costs can also affect the taxable amount. The import declaration and invoice therefore need accurate details.
Which goods need additional checks?
Most goods can be imported from the USA, but some need additional checks before entering Sweden or being sold or used here. This mainly affects products that may impact health, safety, the environment or consumer protection.
- Food and beverages
- Food supplements
- Chemicals
- Medicines
- Medical devices
- Electronics
- Vehicles and vehicle parts
- Machinery
- Products containing batteries
- Products with specific safety requirements
These goods may require specific documents, markings, certificates or permits. Check before dispatch from the USA so the import is not stopped on arrival in Sweden.
Delivery terms determine who pays what
Delivery terms allocate responsibility for transport, insurance, customs handling, risks and costs at different stages. Check them before ordering.
Unclear terms can make it difficult to establish who pays for freight, export handling in the USA, the Swedish import declaration, terminal fees and other costs. This can make the import more expensive than planned.
Common mistakes
The most common mistake is looking only at the purchase price. Many forget to include customs duty, import VAT, freight, insurance, terminal fees and document handling costs.
Other common mistakes include an incorrect commodity code, an unclear invoice, missing transport documents or failing to check permit requirements. With zero-duty treatment there is another: claiming preference without proving origin or direct transport.
We help you import from the USA
The essential thing is to have the correct documents, commodity code and information ready before declaring the goods. We help with:
- Import declaration
- Document checks
- Commodity code
- Customs value
- Import VAT
- Invoice checks
- Supporting documents for the carrier or freight forwarder
- Advice before importing
- Help supplying additional information
Read on
Importing a car? That is covered on our page about importing a car from the USA.
Exporting to the USA instead? Read about exporting to the USA.
Frequently asked questions
Which documents do I need to import from the USA?
Normally a commercial invoice, transport documents and information about the goods’ contents, value and origin. The invoice is particularly important as the basis for customs value, VAT and the import declaration.
To claim zero duty on US goods, you also need to prove their US origin. The arrangement has no standardised proof of origin, so different forms of evidence may be used.
What happens if I do not have the correct documents?
This can cause customs delays, rejection and return of the goods to their origin country, incorrect duty or fines if goods are misclassified or undervalued, and legal action in serious cases. Customs authorities may require additional documents before releasing goods for free circulation.
How does import VAT work?
If your business is VAT-registered in Sweden, import VAT is reported to the Swedish Tax Agency. If it is not VAT-registered, VAT may need to be paid to Swedish Customs. The taxable amount is not based solely on the purchase price. Freight, insurance, customs duty and certain other costs also affect it.
Can I use a customs broker?
Yes, many businesses do, particularly if they do not import regularly. You still need the correct documents and information. A broker cannot guess what the goods are, their value or the applicable terms. Better supporting information allows faster and more accurate handling.
