Tullverket

Duty-free and VAT-exempt goods

There are times when you do not have to pay customs duty on goods from a country outside the EU. Different rules apply depending on how the gods are moved across the border and the type of goods.

Goods from other EU states are duty-free and VAT-exempt

Can I shop duty free online?

You do not always have to pay customs duty of the goods you purchased online have a total value that does not exceed SEK 1,600. You are always required to pay VAT in Sweden.

Special rules apply to alcohol and tobacco.

Find out more here: Shopping online

Can I introduce goods that I purchased when travelling free of duty and VAT?

When travelling by commercial modes of transportation, e.g. by air, ferry or cruise ship, you are not obliged to pay customs duty or VAT if the total value of the purchased goods does not exceed
SEK 4,700.

You are not obliged to pay customs duty or VAT if the total value of the purchased goods exceeds SEK 3,300 when travelling by non-commercial modes of transportation, for example your own car, boat or bicycle.

Quantity restrictions apply to alcohol and tobacco.

Buying alcohol when travelling abroad

Tobacco

Can I receive gifts without paying customs duty and VAT?

If the criteria for gifts are met, you may receive a gift consignment with a maximum value of SEK 500 free of customs duty and VAT.

Alcohol products and tobacco can never be exempt from customs duty or VAT. There are limits on how much you may receive as a gift without paying customs duty. Please note that there are also limits on the amount of perfume or toilet waters that you may receive as a gift without paying customs duty or VAT.

Receiving a gift from a country outside the EU

Gifts containing alcohol, tobacco, weapons or pharmaceuticals

Am I obliged to pay customs duty and VAT on my belongings when moving to Sweden?

When moving to Sweden, you may be granted exemption from customs duty for your belongings, if you meet certain criteria. Learn more about these criteria here: Moving to or from Sweden.

Am I obliged to pay customs duty and VAT on inherited property?

You may, under certain conditions, bring inherited personal property when moving to Sweden, without being obliged to pay customs duty or tax. Read about the specific rules that apply here: Inherited goods.

Investment gold is duty-free and VAT-exempt

You may introduce gold duty free and exempt from VAT if it meets the criteria for investment gold. The gold must have a certain level of purity to be traded on the stock market. Investment gold is considered a form of liquid assets. Remember that the article may be classified as jewellery if it is too small, in which case you may be obliged to pay certain charges.

When travelling to Sweden from a country outside of the EU with investment gold worth more than € 10,000, you are required to declare it with Swedish Customs. Submit your declaration using our eService for liquid assets or on a form, which you submit to a customs official at the border. You are not obliged to pay any fees if the gold meets the criteria for investment gold. Find out how to declare here: Travelling with cash and/or equivalent assets.

If you are planning to send or receive investment gold worth more than € 10,000 by mail or parcel, you must be able to demonstrate, upon request, the origin of the funds and their intended use.

Are there any other times when I am not obliged to pay customs duty or VAT?

  1. In addition to the above cases, you may introduce goods duty free and exempt from VAT when returning goods, when travelling for a funeral, and when introducing fuel and red diesel.
    1. When something goes wrong
    2. Funeral items
    3. Vehicle fuels
    4. Red diesel (heating oil)

Last updated:

What is updated: The value limit for receiving a gift duty free and VAT exempt was lowered from SEK 1,600 to SEK 500 on 1 July 2021.