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All you need to know about customs

Read more about customs & VAT on import & export. We walk you through EORI number, customs value, customs rate, customs declaration & everything you need to know.

Customs



When you send packages with Shiplinks shipping service, customs clearance is always included in the price. We have compiled a short guide with answers to some of the most common questions about customs and customs declaration in connection with exports and imports.

Packages from Sweden - Export


When you send packages from Sweden or another EU country to a country outside the EU, it is treated as an export. Sending packages from Sweden to another EU country is not classified as export.

When you send packages within the EU, you therefore do not need an export declaration. However, a shipping permit may be required if you are shipping goods that are subject to restrictions in the recipients country, including within the EU. You as the sender is responsible for checking whether what you are sending requires permission.

Export declaration when sending packages outside the EU


If you send packages from Sweden or another EU country to a recipient outside the EU, an export declaration is required. When you book shipping with Shiplink, the transport company uses the pro forma invoice to create an export declaration. You do not have to fill it in yourself. Even if the carrier does the practical work, the responsibility for the export declaration lies with you as the sender. That is why it is important that you provide us with correct information.

Gather information before booking


Before booking a shipment to a destination outside the EU, you should prepare the following information:
EORI number: Your company must be included in the EU business register and have an EORI number. Apply for an EORI number at the Swedish Customs.
Requirements in the recipient country? Check if there are special requirements in the recipient country for what you intend to send.
Export restrictions? A few goods such as cultural objects, radioactive waste, weapons and spent refrigerants require an export permit. Read more about export permits at the Swedish Customs.
Classification: You need a product code for all the goods you send. You will find the code in the Customs tariff, which is the EUs common register for commodity codes, tariffs, exchange rates and more.

Remember that you need to fill in the information in english. In addition, there may be special requirements in the recipient country that you need to keep in mind. If you want to read more about what is included in an export declaration, we can recommend the Swedish Customs declaration guide.

Customs and VAT on exports


There is no duty on exports from Sweden. However, it is you as the customer who may pay any customs and VAT in connection with the import at the destination. In such cases, Shiplink invoices this cost afterwards.

Packages to Sweden - Import


If you order shipping of packages from another EU country to Sweden, there is no duty. If, on the other hand, you book transport from a country outside the EU, an import declaration is required. If you are considering starting to import goods into the EU, there is a lot to think about. Import VAT and customs duties are added to the goods you import.

The Swedish Customs has a good video on how to proceed when importing:


EORI number


Your company must be included in the EU EORI register before you can import goods. Apply for an EORI number at the Swedish Customs.

If your company is VAT registered in Sweden, you report the VAT to the Swedish tax agency. Companies that are not VAT registered and private individuals pay the import VAT directly to the Swedish Customs.

Customs value


To know how much duty there will be, you must calculate the customs value of the item. This corresponds to the price of the product as well as shipping and insurance costs. This includes costs for handling, loading and unloading up to the EU border.

Tariff rate


For most goods, the duty rate is between 0 and 20 percent. For some goods it is higher. To calculate customs duty and other fees, you need to know the product code. You will find it in the Customs tariff register. There you will also see what the customs fee is and if there are any other fees you have to pay.

Sometimes free trade applies to imports thanks to free trade agreements. This can mean that you get duty-free or reduced duty. To know if the import is covered by a free trade agreement, you need to know the origin of the product.

For some goods there are import restrictions. In that case, it is also stated in the Customs tariff. It is important to have the right classification so that customs duty and VAT are correct.
Certain types of goods - mainly tobacco, alcohol and energy products - have so-called excise duty on imports. It is a tax that you pay to the Swedish Customs in connection with the import.

Anti-dumping duty (ADD) and countervailing duty


For certain goods, you need to pay a so-called anti-dumping duty or countervailing duty. These are trade policy measures that the EU has taken to protect its own companies against price dumping in other countries.

The difference between the two types of duties is as follows:
Anti-dumping duty: The exporter sells his product below the market price prevailing in the domestic market.
Countervailing duty: Duty on goods for which the exporter has received a subsidy in the home country.

You can find out if you have to pay anti-dumping duty or countervailing duty by searching the Customs Tariff.

Tariff quotas


Some goods are subject to so-called tariff quotas. It is a value or quantity of an item that you can import with no or reduced duty. Tariff quotas apply not only to Sweden but to the entire EU.

There are two types of tariff quotas:
Tariff quota regardless of origin: Applies to the specified goods regardless of country of origin.
Preferential quotas: Tariff quotas that apply to imports from countries with which the EU has agreements.

You can search the Swedish Customs search system Kvota to find out if your goods are covered by tariff quotas.

Deferred payment


To make customs handling easier, you can apply for a deferral of payment with the Swedish Customs. Then your company has to pay customs and other fees afterwards. This is especially useful if your company imports things frequently.

Another tip is to register your company with the Swedish Customs web service. Among other things, there is documentation for declaration and VAT reporting easily accessible. Customs handling will thus be easier.

Permission from other authorities


For certain goods, permission from authorities other than the Swedish Customs is required. Medicines and health food require a permit from the Medical Products Agency. For the import of alcohol and tobacco, you need a permit from the Swedish Tax Agency. If you want to import fresh fruit and vegetables, you need a permit from the Swedish Board of Agriculture.

If you want to import that type of goods, you therefore need to contact the responsible authority. Find out if a permit is required by searching for your item in the Customs tariff.

Customs declaration


Once you have found out what conditions apply to the products you want to import, it is time to fill in the customs declaration. There you fill in which goods you want to import, their value and what the fees are.

Either your company can handle the customs declaration itself or hire an agent. When you book transport with Shiplink, customs handling is included in the price. You only need to provide the correct information in connection with you booking the shipping, and the carrier will take care of the administration.

Frequently asked questions and answers about customs



How much duty is it from the United States?

How much duty there is from the United States depends on the type of goods. You can calculate the customs with the Swedish Customs customs calculator or search for the customs rate in the Customs tariff register.

Why is customs important?

Customs is needed to even out differences in pricing and to protect the domestic economy from price dumping and subsidies. In many countries, customs duties on imports are also an important source of income.

Who pays customs duties on import?

It is usually the consignee who pays customs duties on import.

Who pays customs duties on exports?

There is no customs duty on exports from the EU. Usually the recipient pays import duty.

When was customs duties introduced on shipment from England?

It came into force on January 1st, 2021. Currently customs duty applies on shipping from England.

Is there customs between Norway and Sweden?

Yes, there is customs between Norway and Sweden.

Updated on: 27/01/2021

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