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Receiving a gift from a country outside the EU

You can receive your package from a country outside the EU free of charge if you meet the conditions for a gift. It is important that the package clearly shows that it is a gift, what it contains and the value of the package.

A gift is something that is sent from one private individual to another, is meant for private use, sent on single occasions and without any remuneration from the consignee.

Duty and tax relief is granted for gifts up to a total actual value of SEK 600.

Actual value means the price that would have been paid for the goods themselves if a seller outside the EU had sold them to a customer in the EU.

How do I receive a gift without paying customs duties and VAT?

You can receive your parcel from a non-EU country free of charge if the conditions (see yellow box) for gifts are met. Normally, the company transporting your goods, such as Postnord or a freight forwarder, will make your customs declaration for you. They use invoices and other documents accompanying the parcel as supporting documents. It is therefore important that the parcel clearly states that it is a gift, what the value of the parcel is and what it contains, and that the sender and recipient are natural persons.

Below you can read about the rules that apply depending on the value and content of the gift package.

If you want to make your customs declaration yourself, you can read about how to do it on the Handling your customs declaration yourself page.

In some cases, your gift will be subject to customs duties and VAT

Whether your gift is duty-free or not depends on the value of the total gift package, the value of each individual gift in the package, and the type of goods in the package.

If your gift parcel contains alcohol, tobacco or perfume, special rules apply.

Gifts containing alcohol, tobacco, perfume, weapons or dangerous objects

Package containing one (1) gift

Gift worth SEK 600 or less

If your gift package contains only one (1) item and this item has an intrinsic value of SEK 600 or less, you will not pay any customs duty or VAT if the requirements for duty relief are met and the package does not contain alcohol or tobacco.

Gift worth more than SEK 600, but no more than SEK 1,800

If your gift package contains only one (1) item and this item has an actual value of more than SEK 600 but no more than SEK 1,800, your package is considered a low-value item and you pay no customs duty if the package does not contain alcohol, tobacco or perfume. However, you will have to pay VAT.

Gift worth more than SEK 1,800, but no more than SEK 8,100

If your gift package contains only one (1) item and this item has an actual value of more than SEK 1,800 but no more than SEK 8,100, the company shipping the gift can use a flat rate to calculate the customs duty. The standard rate of duty is 2,5 per cent of the value of the gift, including shipping and insurance. You will also have to pay VAT.

Gifts worth more than SEK 8,100

If your gift package contains only one (1) item and this item has an intrinsic value of more than SEK 8,100, you will have to pay customs duties and taxes on the gift, including shipping charges, as for a normal import. Depending on the nature of the gift, the duty rate can be between 0 and 20 per cent of the value of the gift.

Parcels containing several gifts for the same recipient

Gifts worth SEK 600 or less

If your gift package contains several items with a total intrinsic value of SEK 600 or less, you will not pay any customs duty or VAT if the requirements for duty-free treatment are met and the package does not contain alcohol or tobacco.

Gifts worth more than SEK 600 but no more than SEK 1,800

If your gift package contains several items with a total intrinsic value of more than SEK 600 but no more than SEK 1,800, your package is considered a low-value consignment and you pay no customs duty if the package does not contain alcohol, tobacco or perfume. However, you will have to pay VAT.

Gifts worth more than SEK 1,800 but no more than SEK 8,100

If your gift package contains several items with a total intrinsic value of more than SEK 1 800 but not more than SEK 8,100, you do not have to pay any customs duties or VAT for the items whose combined intrinsic value is SEK 600 or less. For the remaining goods in the package you will have to pay VAT and any customs duties.

The company shipping the gift package can use a flat rate to calculate the customs duty. The standard rate of duty is 2,5 per cent of the value of the gift, including shipping and insurance.

Gifts worth more than SEK 8,100

If your gift package contains several items with a total intrinsic value of more than SEK 8,100, you do not have to pay any customs duties or VAT for the items whose combined intrinsic value is SEK 600 or less. For the remaining goods in the package you will have to pay VAT and any customs duties that would apply to a normal import. Depending on the goods, the rate of customs duty will range from 0 to 20 per cent of the value of the gifts.

Berit lives in the USA. She sends a parcel to her sister, Barbro, in Sweden. The parcel contains several gifts for her sister. Berit has specified the values of the gifts:

  • jeans = SEK 400;
  • blouse = SEK 650;
  • glass vase = SEK 800.

The jeans for Barbro are exempt from charges because they are below the SEK 600 value limit. However duty and tax must be paid on the blouse and the glass vase. These have a combined value of SEK 1,450.

You calculate the charge as follows:

  • A flat rate duty of 2.5 per cent is calculated on the SEK 1,450 to give, in this example, SEK 36.
  • VAT at 25 per cent is calculated on SEK 1,486. This equates to SEK 371.
  • The total sum to pay is SEK 407 (SEK 36 in customs duty and SEK 371 in VAT) plus any administrative fee charged by the transport company.

Greta lives in Norway. She sends a parcel to her daughter, Matilda, in Sweden. The parcel contains several gifts for her daughter. Greta has specified the values of the gifts:

  • traditional Norwegian cardigan = SEK 1,400;
  • pair of knitted gloves = SEK 250;
  • wool hat = SEK 200.

The gloves and wool hat for the daughter are free of charge because their combined value is under the SEK 600 value limit.

However duty and tax must be paid on the traditional Norwegian cardigan.

You calculate the charge as follows:

  • A flat rate duty of 2.5 per cent is calculated on the SEK 1,400 to give, in this example, SEK 35.
  • VAT at 25 per cent is calculated on SEK 1,435. This equates to SEK 358.
  • The total sum to pay is SEK 393 (SEK 35 in customs duty and SEK 358 in VAT) plus any administrative fee charged by the transport company.

Gift including goods subject to special rules

Remember that special rules apply to gifts containing: alcohol; tobacco; perfume; weapons and/or dangerous objects; medicines; certain foodstuffs; or, animals. If you are receiving these goods, you may need authorisation from another authority. For example, authorisation from the Swedish Board of Agriculture may be required for certain foodstuffs coming into Sweden.

Gifts containing alcohol, tobacco, perfume, weapons or dangerous objects

Goods subject to special rules

Taking or shipping food and drink to Sweden as a natural person (in Swedish) – Swedish Board of Agriculture

Package with gifts for multiple recipients

If the package contains gifts for multiple recipients, it is important to clearly state all the recipients on the package. Duty and VAT relief is granted for gifts up to a total actual value of SEK 600 or less per recipient. The giver, and the recipient of each individual gift parcel, should be clearly stated on the package, as well as the value of each parcel. The gifts in the package should be wrapped individually for each separate recipient.

Carrier fee

Your carrier will often charge a fee for handling your package and making your customs declaration. Contact your carrier if you want to know how much they will charge.

Is your gift package lost?

If your package is lost, you should contact the company transporting your goods. For example, Postnord, DHL, Schenker or any other carrier.

Does Swedish Customs have my package?

Have you paid too much or too little for your gift?

If you think you have paid too much or too little customs duty or VAT, you can have the decision on customs duties and other charges changed. Swedish Customs can correct the decision if you have applied within 3 years of the date when you received the decision.

Apply for a refund or to make a payment

Applicable provisions