Consignments of negligible value
In most cases, when ordering goods of negligible value, also known as low value consignments, from a country outside the EU, you are not required to pay customs duty. However, you are always required to pay VAT.
Consignments of negligible value sent from countries outside the EU may be duty-free, but never exempt from VAT.
Consignments worth less than SEK 1,800
Consignments with an intrinsic value that is less than SEK 1,800 can be declared as consignments of negligible value and qualify for duty-free treatment. Intrinsic value refers to the cost paid by the customer, i.e. the value of the product minus shipping and insurance (in cases where these can be distinguished on the invoice).
VAT is always due, regardless of the value of the consignment.
Provisions applicable to consignments containing gifts can be found on the page Sending and receiving gifts.
Non-qualifying goods for duty relief
The following goods can never qualify for relief from customs duty, VAT or any other taxes:
- alcoholic products;
- tobacco or tobacco products;
- perfumes and toilet waters.
Apply for duty and VAT relief
Apply for duty and VAT relief directly in the import declaration.
Note:
In case of simplified import declaration, the claim for duty relief must be made already in the simplified declaration. The data in data element 11 10 000 000 ‘Additional procedure’ must not differ between the simplified and supplementary declaration.
In case of entry in the declarant's records (EIDR), the claim for duty and VAT relief must already be made in the arrival notification. The entry in data element 11 10 000 000 ‘Additional procedure’ must not differ between the notification and the supplementary declaration in case of EIDR.
Enter the following codes in your customs declaration to apply for duty relief:
- Data element 99 05 000 000 – Nature of transaction: The code varies depending on the circumstances.
Find the applicable code in Tulltaxan (TARIC) - Data Element 14 11 000 000 – Preference: 100
- Data element 11 10 000 000 – Additional procedure C07
In some cases, the transport undertaking will clear the goods through customs
When a consignment is transported by Postnord or a courier, they are required to clear the goods through customs. The information attached to the consignment by the consigner constitute the basis for the customs declaration.
What provisions apply to VAT on imports?
Applicable provisions to VAT when importing goods from a country outside the EU can be found in the brochure VAT on imports (in Swedish)
Pdf, 895.8 kB.
Applicable legislation
- The UCC Delegated Regulation (Commission Delegated Regulation (EU) 2015/2446) Article 1.48 (definition of "intrinsic value")
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