Customs value

You are required to pay customs duty on most products that you import to Sweden. You need to calculate the goods’ customs value to determine the customs duties. The customs value is the purchase value of the goods plus shipping and insurance, including costs for loading, unloading and handling up to the EU border.

What do we mean by customs value?

The customs value comprises practically all costs that arise when importing the goods. The customs value is composed of the actual price of the goods, the transaction value, as well as any additional costs that are not included in the transaction value.

The customs rates vary from 0 to 20 per cent; certain goods may be subject to higher customs duties.

Verify the transaction value using the payment invoice for your goods

You use the payment invoice for your goods to verify the transaction value. If you know what you will pay without having received an invoice you should still use the transaction value. In this case, you need to be able to verify the value by, for example, showing other documentation that establish the agreed price.

Examples of costs to add to the transaction value (if they are not already included in the transaction value):

Shipping costs to the point of entry to the EU;
Loading, unloading and handling up until the point of entry to the EU;
Equipment costs;
Packing costs.

Eligible costs for deductions

There are certain costs that should not be included in the customs value and which entitle you to deductions.

Examples of costs to exclude from the customs value:

Shipping costs arising after the point of entry to the EU;
Costs arising from construction work after the import;
Buying commissions;
Customs duty on imports.

What indicates if a cost should be added or deducted?

The terms of delivery may indicate if shipping- and handling fees should be added or deducted from the invoice price when calculating the correct customs value.

Terms of delivery.

Tools for calculating the customs value of your goods

There are many useful tools for when you calculate the customs value.

Use a customs value guide to estimate the customs value of your goods

Use a customs value calculator to calculate the customs value of your goods

Duty-free goods also have a customs value

You also need to calculate the customs value for duty-free goods. The reason for this is that the customs value is used to calculate the taxable amount for value added tax (VAT).

Calculate in SEK

If invoice that you intend to use to calculate the customs value is issued in a foreign currency you must recalculate it to SEK. Use Swedish Customs’ exchange rate and apply the exchange rate that applies on the rate determining day, that is, the way when your paper customs declaration is received by Swedish Customs, or, in the case of an electronic customs declaration, when the customs clearance application is received.

If you and the vendor have agreed to use a flat exchange rate and the vendor applies this rate, you should use this rate.

Using the correct code when declaring

If the importer has registered for VAT purposes at the time of importation

Ange koden A00 när du ska deklarera tull.

Enter the code 1 MT (monetary customs value; monetärt tullvärde) when the Swedish Tax Authority is the taxing authority. The monetary customs value is the same as the normal customs value.

The monetary customs value, and customs duties and other charges payable to Swedish Customs should be included in the taxable amount for import VAT that your company is required to declare to the Swedish Tax Authority. Thus, when customs duty is calculated as a percentage of the customs value, the customs value will be indicated in two places in your declaration.

If the importer is not registered for VAT purposes at the time of importation

Ange koden A00 när du ska deklarera tull.

Enter the code B00 when declaring VAT, for example when Swedish Customs is the taxing authority for physical persons and other importers not registered for VAT.

Customs valuation declaration for customs values exceeding SEK 206,000

If the customs value of the consignment exceeds SEK 206,000, you are required to submit a customs valuation declaration.

The customs valuation declaration is used as evidence of costs and circumstances affecting the price of the imported goods. You are only required to submit a customs valuation declaration when declaring value, not when declaring weight.

According to the UCC Transitional Delegated Act, you are required to append the customs valuation declaration to your import declaration, provided that the importing systems have not been upgraded.

If you import goods regularly you may use a general customs valuation declaration. This is a declaration that comprises all carriers, albeit with varying terms. Each vendor and the individual terms should be specified in an appendix.

When submitting a general customs declaration, please use the same form as for a normal customs valuation declaration; however, only complete the front page. You indicate that it is a general customs valuation declaration by writing the word “general” at the top of the form. Then submit the form to Swedish Customs, who will register the customs valuation declaration and return a copy.

Refer to the general customs valuation declaration in field 44 in your import declaration by entering code N934 and your authorisation number.

The customs valuation declaration applies for as long as the commercial terms remain the same. In the event that these conditions change, please submit a new customs valuation declaration.

Download a Customs valuation declaration. Pdf, 206.1 kB.