Tullverket

Future customs procedures

Goods arriving by rail – Prelodged customs declaration

For goods introduced to the customs territory of the Union by rail, the default procedure is transit. If you do not need to store the goods and the goods arrive to Sweden form Norway, you can opt to pre-lodge a customs declaration.

Goods not included by the transit procedure may be cleared after crossing the border by requesting customs clearance via an authority post box. From 01 October 2024, the option to retrospectively clear goods by email will be removed.

You need an authorisation to pre-lodge a customs declaration. You need authorisation for deferment of payment and for the use of a comprehensive guarantee.

Request to use a comprehensive guarantee

The procedure for pre-lodging a customs declaration for goods arriving by rail

The image below describes how to pre-lodge a customs declaration for goods transported by rail. Under the image, you can read descriptions of what happens in each step.

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1. The declarant pre-lodges a customs declaration

The declarant indicated in the customs declaration draws the customs declaration and submits it digitally to Swedish Customs. The customs declaration will then contain a Local Reference Number (LRN). A declarant may also engage an representative who will handle their communications with Swedish Customs. The representative acts on behalf of the declarant.

A pre-lodged customs declaration can at the earliest be submitted 30 days prior to the arrival of your goods at the border. When pre-lodging a customs declaration, you may omit some information, which can be submitted at a later stage.

2. Swedish Customs receives the pre-lodged customs decalaration.

Swedish Customs receives the standard customs declaration and verifies that the information is correctly entered.

  • In the event of errors, the customs declaration will be stopped. A message will be sent to inform the declarant that the customs declaration cannot be processed.
  • If the information is correct, a message will be sent to the declarant in the customs declaration to inform the declarant that the declaration has been received.

In the next step, the system will cross-check the information against TARIC and applicable authorisations.

  • If any of these entries are incorrect, for example, if a commodity code that does not exist in TARIC is used, a message with information about the errors will be sent to the declarant in the customs declaration. The declarant will be given an opportunity to amend the errors and re-submit the customs declaration.

3. Swedish Customs creates a file

Swedish Customs will receive the customs declaration if the checks in (2) are approved. Swedish Customs creates a file and a 30-day deadline for presenting the goods to customs is established. The file is assigned a customs identity and the customs declaration is given ‘Registered’ status.

4. The declaration is assigned ´Registered´status

A confirmation of receipt and customs identifier is sent to the declarant in the customs declaration. As long as the declaration has this status, it is possible to supplement information by submitting an amendment. During this step, if the information provider corrects the information in the customs declaration, a new version of the customs declarations is created and replaces the previous version.

5. The carrier sends a notification

The notification is sent one hour prior to crossing the border (alternatively, at the time of departure, if the transport takes less than one hour).

Give notification by e-mailing a form to:
tv.trafiktillstand.imp@tullverket.se

Notification form for transport by rail Pdf, 169.3 kB. (in Swedish only)

6. Swedish Customs receives the notification

Swedish Customs is informed that the transport is en route.

7. A presentation notification is sent

When goods arrive to Sweden from a third country you should lodge a presentation notification with Swedish Customs.

At the time of the border crossing, a presentation notification is sent to Swedish Customs via a system solution. The person lodging the presentation notification should submit the notification digitally to Swedish Customs. A declarant may also engage a representative who will handle their communications with Swedish Customs. The representative acts on behalf of the declarant.

8. Swedish Customs receives the presentation notification

Swedish Customs receives the notification and verifies that the information is correctly entered.

  • In the event of errors, the notification will be stopped. A message will be sent to inform the information provider that the notification cannot be processed.
  • If the information is correct, a message will be sent to the information provider to inform the information provider that the declaration has been received. In the next step, the system will cross-check the information against applicable authorisations.
  • If there are any errors in this information, a message will be sent to inform the information provider of the errors (received with errors). The information provider will be given an opportunity to amend the errors and re-submit the notification.

9. The goods are presented (I2)

The declarant presents the goods (I2) to Swedish Customs via an online service.

Present goods (online service)

10. Swedish Customs processes the request and assesses the validity of the customs declaration

Swedish Customs processes the request. If the goods are received by the deadline, the information is checked and linked to the customs declaration. A message confirming the receipt of the notification is sent to the declarant in the arrival notification.

In cases where the notification does not fulfil the technical requirements, it is not accepted and the arrival notification declarant is informed of this and given information on what needs to be done. Once the errors have been corrected, the declaration can be resubmitted.

If there are errors in the information, Swedish Customs will inform both the declarant in the customs declaration and the declarant in the presentation notification. The system then performs certain checks to ensure the quality of the information provided in the declaration.

In cases where a declaration does not fulfil the requirements, the declarant is informed in the arrival notification of the errors found. The information provider will be given an opportunity to amend the errors and re-submit the notification.

A check is then carried out to ensure that the information in the customs declaration is correct and that all mandatory fields are completed. If the result of the check is that the customs declaration is authorised, the case is processed further.

11. Swedish Customs approves the customs declaration

Swedish Customs will verify the correctness of the information in the customs declaration and decide whether or not the goods may be released.

If the goods may be released, Swedish Customs will determine the amount of duties, VAT and other fees. The declarant will be notified of the decision.

If Swedish Customs is considering not releasing the goods, the declarant will be notified. The declarant is given 30 days to lodge an appeal or opinion. If the declarant does not lodge an appeal that affects Swedish Customs’ position, a decision not to release the goods will be made, and the declarant will be notified.

12. An ‘Approved customs declaration’ message is sent

A message that the pre-lodged customs declaration is approved is sent. The procedure then transposes to step 5 of the standard customs declaration ‘Processing the standard customs declaration’.

If the customs declaration requires checks, Swedish Customs are authorised to conduct physical inspections at the following locations:

  • First stop in Sweden.
  • Final destination in Sweden.
  • Place to which Swedish Customs redirects the goods.

If it transpires that the goods cannot be inspected at the designated location, Swedish Customs may decide to inspect the goods at a designated location. The declarant is required to transport the goods to the location indicated by Swedish Customs.

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