How your mode of transportation and goods make their way to Sweden

This page contains a summary of the customs procedure logistics for means of transport and goods entering Sweden when using an entirely electronic information exchange system.

While the means of transport and the goods are brought to Sweden from another country, a digital exchange of information takes place.

This exchange of information follows multiple mutually dependant steps, each with its own purpose. This exchange will be made between several actors and various points in time.

Customs supervision is a collective term to describe actions taken by Swedish Customs, with regard to goods that are imported, stored, exported or re-exported.

From the time when the goods enter the customs territory of the European Union, they are subject to customs supervision and may thus be inspected by Swedish Customs. The goods will be placed under customs supervision for the time it takes to establish their customs status and until the time when the goods are cleared for free circulation, re-exported or destroyed.

Union goods are placed under customs supervision if they have been declared for exportation, internal transit within the Union of outward processing. They will be subject to customs supervision from the time when their customs declaration is approved until the time when they are taken out of the customs territory of the European Union, transferred to the State, destroyed or their customs declaration is declared void.

When goods are placed under customs supervision, the owner, or any other person, may not interact with the goods in any manner without permission from Swedish Customs. The purpose of this is to ensure that the goods are not modified, distributed or withheld from any inspections. This minimises the risk of tax or customs duty avoidance, but also the risk of restricted goods entering the European Union without authorisation.

Swedish Customs is authorised to confiscate non-Union goods as part of its supervisory duties. Swedish Customs is authorised to prevent a driver or captain from departing with the means of transport and may also choose not to allow a means of transport to remain in or enter Sweden.

To ensure that goods entering or leaving the customs territory of the European Union are placed under customs supervision, certain forms of notification or declarations are required for both means of transport and goods. This summary illustrates the purpose of these notifications and declarations.

Procedures

Your means of transport or goods’ path to Sweden consists of 6 steps:

1. Entry summary declaration
   When: Different deadlines for different means of transport.
   Why? Swedish Customs needs to detect and address security and safety threats.
   
   
2. Pre-arrival notification (ships and aircraft)
   When: Different deadlines for different means of transport.
   Why? Swedish Customs should be informed of where and when the means of transport is due to arrive.
   
   
3. Presentation notification
   When? At the time of arrival.
   Why? Swedish Customs should be made aware of the arrival of the means of transport.
   
   
4. Goods presentation notification
   When? At the time of arrival.
   Why? Swedish Customs should be given notification of the arrival of the goods, any applicable tariff status and how the goods will be handled in the following step.
   
   
5. Temporary storage
   When? By when the goods are declared.
   Why? Swedish Customs may allow storage of goods awaiting the next step for a limited period of time.
   
   
6. Declaration for customs procedure or re-export
   When? Before Swedish Customs is due to approve the declaration.
   Why? Swedish Customs needs to collect correct revenues and trade statistics, and monitor the restriction criteria.