Penalties on late payments

If you fail to submit your supplementary declaration on time, you will be liable to pay a penalty to Swedish Customs.

When importing goods using a simplified procedure which entails submitting a supplementary declaration, you are required to submit the supplementary declaration within a given time period.

If your declaration is late, you will receive a reminder and a notice to pay a penalty on the delayed payment. The penalty amounts to SEK 500. Failure to submit the declaration in spite of the reminder will increase the penalty to SEK 1,000.

Different submission deadlines for different declarations

Each declaration has different deadlines:

1. Paper declaration - ten days after releasing the goods
2. Electronic declaration - eleven days after releasing the goods
3. Periodic import declaration - eleven days after the end of the calendar week when the goods were released
4. Periodic export declaration - latest the 13th day of the month after the month when the goods were released.

Transitional provisions in the context of the new Union Customs Code

In the context of the new customs legislation, which applies from 2016 and will be fully implemented by 2020, certain transitional provisions apply. To summaries, more matters are subject to penalties on late payments than before.