Declaration guide for low-value consignments

Enter a code to indicate whether the customs declaration of low-value consignments is submitted upon arrival or pre-lodged.

Use one of the following codes:

• A – Customs declaration of low-value consignments
• D – Pre-lodged customs declaration of low-value consignments

The items are number sequentially. Begin with 1 and count up for each new goods item.

Enter a reference to the transport document that corresponds to the current transportation of the goods.

Enter this information at the declaration header level if it applies to the entire declaration. Otherwise, enter the information on the goods item level.

Enter the following information:

• 12 05 001 000 – Reference number
  Enter the reference number of the transport document.
  
  
• 12 05 002 000 – Type
  Enter the type of transport documentation using the code list in Tulltaxan (TARIC).

This is voluntary data element where you may enter your own Unique Commercial Reference (UCR) number.

Enter this information at the declaration header level if it applies to the entire declaration. Otherwise, enter the information on the goods item level.

This is voluntary data element where you may enter your own Unique Commercial Reference (UCR) number.

Enter this information at the declaration header level if it applies to the entire declaration. Otherwise, enter the information on the goods item level.

Enter information about the exporter(s). This information should be entered at the level of the declaration header if it applies to the entire declaration. Where there are multiple exporters, they should be indicated at the goods item level.

The exporter is the person indicated in the transport agreement who sends the goods from the party ordering the transport.

Enter the following information:

• 13 01 016 000 – Name
  Enter the name of the exporter.
  
  
• 13 01 018 000 – Address
  Enter the full address.
  
  • 13 01 018 019 – Street address
    Street address and number.
    
  • 13 01 018 020 – Country
    Country code.
    
  • 13 01 018 021 – Postal code
    Enter the postal code.
    
  • 13 01 018 022 – City
    Enter the city

The importer is the party to whom the goods are sent. The declarant and the importer are often the same person, but there are instances where they are separate entities.

Enter the following information:

• 13 04 016 000 – Name
  Enter the name of the importer. This information should not be provided if the importer has an EORI number.
  
• 13 04 017 000 – Identification number
  Enter the EORI number or, in the absence thereof, a Swedish national insurance number or date of birth, if available.
  
  • Private individuals who do not have an EORI number, have a Swedish national insurance number and who do not conduct any commercial activities that are subject to customs regulations should provide:
    
    • their national insurance number, beginning with SE (SEYYMMDDXXXX), alternatively SE0000000000, if a national insurance number is not available;
    • complete name and address information.
      
  • Private individuals who do not have an EORI number or a Swedish national insurance number, and who do not conduct any commercial activities that are subject to customs regulations should provide:
    
    • Country code (other than SE), followed by date of birth (YYYYMMDD), e.g., DK19310731, alternatively DK0000000000, if the date of birth is not available.
    • complete name and address information.
      
• 13 04 018 000 – Address information
  Enter the address of the importer. This information should not be provided if the importer has an EORI number.
  
  • 13 04 018 019 – Street address
    Street address and number.
    
  • 13 04 018 020 – Country
    Country code.
    
  • 13 04 018 021 – Postal code
    Enter the postal code.
    
  • 13 04 018 022 – City
    Enter the city.

The declarant is a person who lodges a customs declaration or on the behalf of whom a customs declaration is lodged.

Declarants can only be undertakings or individuals that are established in the EU or in Norway.

The declarant and the importer are often the same person, but there are instances where they are separate entities.

An agent may also be a declarant. In such cases, the agent should enter code 3, indicating indirect agency (see “Agents”).

Enter the following information:

• 13 05 016 000 – Name
  Enter the name of the declarant. This information may be omitted if the declarant has an EORI number.
• 13 05 017 000 – Identification number
  Enter the declarant's EORI number.
  
  • Private individuals who do not have an EORI number, have a Swedish national insurance number and who do not conduct any commercial activities that are subject to customs regulations should provide:
    
    • their national insurance number, beginning with SE (SEYYMMDDXXXX), alternatively SE0000000000, if a national insurance number is not available;
    • complete name and address information.
      
  • Private individuals who do not have an EORI number or a Swedish national insurance number, and who do not conduct any commercial activities that are subject to customs regulations should provide:
    
    • Country code (other than SE), followed by date of birth (YYYYMMDD), e.g., DK19310731, alternatively DK0000000000, if the date of birth is not available.
    • complete name and address information.
      

• 13 05 018 000 – Address information
  Enter the address of the declarant. This information may be omitted if the buyer has an EORI number.
  
  • 13 05 018 019 – Street address
    Street address and number.
    
  • 13 05 018 020 – Country
    Country code.
    
  • 13 05 018 021 –Postal code
    Enter the postal code.
    
  • 13 05 018 022 – City
    Enter the city.
    
• 13 05 074 000 – Contact person
  Here you may provide information about a contact person. This information is optional, but we recommend that you provide this information, as current contact information may facilitate the expedient processing of your case. Remember to provide a name, telephone number and e‑mail address.
  
  • 13 05 074 016 – Name
    Name of the contact person.
    
  • 13 05 074 075 – Telephone number
    The contact person's telephone number.
    
  • 13 05 074 076 – E-mail address.
    The contact person's e-mail address.

When declaring goods for free circulation using the Import One-Stop Shop system (IOSS), enter your assigned dedicated VAT registration number.

The importer should enter their own VAT registration number when using an indirect agent.

Enter the following information:

• 13 16 031 000 – Role
  The following role codes are valid:
  

  Role codes for Data Element 13 16 031 000

  Code	Description
  FR5	Seller (IOSS) (liable for VAT in accordance with the IOSS-system)
  FR7	Taxable person or of the person liable for payment of VAT (the taxable person should submit a VAT declaration)

  
  
• 13 16 034 000 – VAT identification number
  Enter your VAT identification number or IOSS registration number.

Information about payment method should only be provided when code C07 has been declared in Data Element 11: 10 000 000 Additional declaration type. Otherwise, this information should not be included.

Enter the following information:

• 14 03 038 000 – Method of payment
  This information should be entered once and only for the first goods item.
  
  • Enter code D if the agent is responsible for the payment (other payment (e.g., charging the account of the customs agent)).
    
  • Enter code “E” (deferred payment) if the declarant assumes the responsibility for the payment.
    
  • If the customs declaration is submitted to a clearance office and the charges are paid in cash, please enter the code “A” for payment in cash.
    
    Please note that code “A” for payment in cash only can be used together with pre-lodged customs declarations.
    

Enter the transport and insurance costs to the destination, where these can be separated from the price of the goods.

This information can only be provided on the goods item level.

If the costs cannot be provided separately, the total value of the consignment, including transport and insurance costs, should be entered in Data Element 14 14 000 000 ‘Intrinsic value’.

Enter the following information:

• 14 15 012 000 – Currency
  Enter the code for the currency in which the invoice is issued, e.g., EUR.
  
• 14 15 014 000 – Amount
  Enter the amount.

Information about supplementary units should only be provided for gifts in the form of perfumes and toilet waters. In all cases, supplementary units should not be provided.

Enter the gross mass of the goods in kilograms.

The gross mass is the total mass of the goods, including any packaging, but excluding transport equipment.

• When the gross mass exceeds 1 kg and includes a fraction of a kg, it may be rounded as follows:
  • Between 0.001 and 0.499 kg: downwards (to the closest whole kg);
  • Between 0.5 and 0.999 kg: upwards (to the closest whole kg).
    

• When the gross mass is less than 1 kg it should be written with up to six decimals, for example 0.123 kg for 123 grams or 0.000654 for a package weighing 654 Mg.

Provide the information for each goods item, except in cases where the goods are packaged in a manner that makes the determination of the gross mass impossible on the goods item level. In such cases, the gross mass of the entire consignment may be entered at the level of the declaration header.

Write a description of your goods, i.e., the commercial designation of your goods. The level of detail should be sufficient to identify your goods on the basis of this description.

This is where you should enter information about the number of packages. This information is not required for bundled goods or postal consignments.

Enter the following information:

• 18 06 004 000 – Number of packages
  Enter the number of packages.

Enter the commodity code for the goods item.

Enter the following information:

• 18 09 056 000 – Harmonized System sub-heading code
  This is where you enter your HS sub-heading code (6 digits).
  The commodity code “00” cannot be used.