Future customs procedures
Procedure for supplementary declarations
If you have previously submitted a simplified declaration or entry in the declarants´s records, it should be followed by a supplementary declaration.
If a simplified declaration has been submitted to Swedish Customs or if a customs declaration has been lodged via entry in the declarant's records, a supplementary declaration must be submitted within 10 days of release. This is the process for lodging a supplementary declaration under the new import procedure.
Roles
The declarant is the person who lodges a customs declaration in their own name or the person in whose name such a declaration is lodged.
There may be a declarant both in a customs declaration and in a presentation notification. To distinguish between these roles, the following designations are used:
- Declarant in the customs declaration
- Declarant in the presentation notification
This procedure only refers to the declarant in the customs declaration.
Process description
1. The supplementary declaration is lodged
If a simplified declaration has been submitted to Swedish Customs or if a customs declaration has been lodged via entry in the declarant's records, a supplementary declaration must be submitted within 10 days of release.
2. The supplementary declaration is received
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.
The information in the supplementary declaration is compared with information previously provided in the simplified declaration or in the EIDR (Entry in the declarant's records) notification. The system will also check that the data provided correspond with TARIC and any applicable authorisations.
- If there are any errors in this information, a message containing the errors found (received with errors) will be sent to declarant in the customs declaration. The declarant will be given an opportunity to amend the errors and re-submit the customs declaration.
3. Creating a file
A file will now be created with Swedish Customs.
4. ‘Registered’ status is communicated
If the check is successful, an MRN number will be assigned to the customs declaration. The declarant will be informed that the check was successful. The MRN number will be included in this message. The status ‘Registered’ will also be included in this message.
5. . Processing the supplementary declaration
Swedish Customs will now verify that the information in the customs declaration is correct and can form the basis of a decision in the matter.
At this point, the declarant in the customs declaration may be required to substantiate the information provided. Supporting documents can be uploaded and submitted in Swedish Customs’ online services.
6. . Receiving messages while the case is processed
The declarant in the customs declaration receives any digital messages from Swedish Customs requesting supporting documents.
Supporting documents should be submitted via Swedish Customs’ online service Uppladdning av handling (uploading documents). A link to this online service is included in the message; however, your company needs access to the online services.
Once any necessary examinations have concluded, the declarant will be notified of the outcome of the examination.
7. Determining customs duties, fees and taxes
Swedish Customs verifies that the information in the customs declaration is correct and determines the amount of customs duties, fees and taxes due.
If the control results mean that Swedish Customs consider rejecting the declaration, the declarant is informed in the customs declaration and has 30 days to appeal.
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.
8. Receiving information
Information on the data on which Swedish Customs determines customs duties, taxes and other charges is received by the declarant in the customs declaration.
9. The declaration is supplemented
Information that the supplementary declaration has been processed by Swedish Customs is received by the declarant in the customs declaration.
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