Future customs procedures
Simplified import declaration
The simplified import declaration is scheduled for launch on 2 September 2024, with an implementation period that runs until 27 September 2024.
Compared to the declarations currently in use, significantly more data entries are required in the new simplified declarations. For example, the following data will always be required:
- Commodity code (TARIC code)
- Net mass
- Country of origin
In terms of data filing, the difference between the simplified declaration and the standard declaration primarily concerns the calculation of fees.
Quota requests should still be submitted in a supplementary declaration. A simplified declaration cannot be used for IOSS (Import One Stop Shop) consignments.
Authorisation for simplified declarations
An authorisation for simplified declarations is required in advance. The authorisation should be valid for the requested procedure. Please verify the information in your authorisation. To avoid delays in your declaration flow as you start using the new simplified declarations, this information should correspond with the intended use of your authorisation. A customs representative's authorisation for simplified declarations cannot be used for direct representation, given that the customs representative is not the declarant. However, the customs representative's authorisation can be used for indirect representation, as the representative would then also be the declarant. If you need to modify the information in your authorisation, please request a modification in the CDS (Customs Decisions System).
Modifying an authorisation in the CDS (Information in Swedish)
Please terminate your authorisation in the CDS if you no longer use it.
Terminating an authorisation in the CDS (Information in Swedish)
Things to consider
A deadline for submitting a supplementary declaration and the transfer of fees is set when the simplified declaration is released. The simplified declaration can be submitted in advance or at the time of the release request. Late submissions of the supplementary declaration may lead to the following:
- Consideration of a late fee
- Consideration of tax assessment decision (now called discretionary tax assessment) and decision.
- Imposition of a late fee, tax assessment decision and any customs surcharges.
Some data cannot be modified in the supplementary declaration – this means that you have to apply for an amendment to the simplified declaration before filing the supplementary declaration. If amendment is authorised or new data is established in a simplified declaration after release, but before the supplementary declaration is submitted, representatives who subscribe to simplified declaration data notifications will receive an update. Once the supplementary declaration is registered it is no longer possible to apply for an amendment of the simplified declaration – the two declarations are considered a single indivisible document.
The data in simplified and the supplementary declarations must be consistent. The following data should be consistent in both declarations:
Declaration header level
Declaration type, declarant, person paying customs duty, importer, authorisation, storage location for goods, tax-related data.
Goods item level
Requested and previous procedure, additional procedure, goods item number, HS subheading, number of packages, country of origin, consignment level.
Technical specifications
Technical specifications for simplified and supplementary declarations. (Information partly in Swedish)
Business test environment
From 15 November 2023, you can test simplified and supplementary declarations in the business test environment.
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