Tullverket

Different types of customs declarations for imports

You must declare all imported goods in an import declaration. There are various types of import declarations.

There are three ways to declare imported goods:

  • Standard Customs declaration
  • Simplified import declaration
  • Customs declaration via an entry the declarant`s records.

There is also a dedicated customs declaration for some low-value consignments.

Please find more information below about the various customs declarations for imports and find out which one suits your needs. The letters within brackets represent the code for the digital message for submitting the declaration to Swedish Customs.

Standard customs declaration (IMDS and IMDP)

The simplest way to submit a declaration is using a standard customs declaration. All information is provided at the time of declaration.

Simplified import declaration (IFDS, IFDP OCH IKDS)

The simplified import contains less information about your consignment than a standard customs declaration. The remaining information is subsequently provided in a supplementary customs declaration.

Entry in the declarant's records EIDR (IEDA och IKES)

Du kan ansöka om att få upprätta en tulldeklaration genom att registrera deklarationsuppgifterna i deklarantens bokföring. När du deklarerar varor genom att registrera dem i bokföringen ska du anmäla varornas ankomst till Tullverket för att få dem frigjorda. Sedan lämnar du en tulldeklaration i efterhand till Tullverket i form av en kompletterande deklaration.

Customs declaration for low-value consignments (ILDS and ILDP)

For some low-value consignments you can submit a customs declaration for consignments of negligible value. It contains less information than a standard customs declaration.

Aggregation of goods items in the standard customs declaration and supplementary declaration

Article 222 of the UCC Implementing Regulation sets out a requirement to aggregate goods in a goods item in a customs declaration in some cases, as there are measures in TARIQ that may not be circumvented by splitting the goods into multiple goods items. The aggregation requirement was previously set out in the Provisions on Customs matters, but was replaced by Article 222 of the Implementing Regulation when the Union Customs Code entered into force.

Goods should be aggregated in the following cases, provided that all requirements have been met:

  • same commodity code (sub heading)
  • same country of origin
  • same procedure code
  • same conditions in terms of import criteria
  • same measures in Taric

Centralised customs clearance for import (CCI)

Production deployment of centralised customs clearance for import is planned in 2025 and 2026. Centralised Clearance for Import means that a company authorised for Centralised Customs Clearance (CCL) can send its import declarations to a Member State, regardless of where in the EU the goods are physically located when they are declared for import.