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When you fail to present your goods at the customs office

Sometimes, lorries passing the border from Norway to Sweden omit to present their goods to the customs office. Failure to present the goods at the customs office may be considered a violation of customs regulations on the part of the driver. This may also lead to unnecessary costs.

The driver is required to present the cargo at the customs office. It is not sufficient for the driver to contact the forwarding agent at the border. Failure to present the goods at the customs office may be considered a violation of customs regulations on the part of the driver. Swedish Customs will regularly conduct inspections to detect undeclared goods.

If you do not conduct the transport personally, you need to make sure that the person you subcontracted the transport to is aware of the importance of declaring the goods to the customs office. Even if the driver accidentally made a mistake, an offence has been committed and a fine can be imposed.

The customs authorities will designate the debtor, i.e., the person responsible for payment. If the goods are not declared to the customs office, a customs debt is incurred. The person responsible for paying the customs debt is the person who brought in the goods illegally, in most cases the driver of the means of transport. Other actors in the trade chain can also be considered liable, such as the carrier, the consignor or the consignee. Customs duties and VAT have to be paid and may be subject to customs surcharges or other penalties.

If the goods are not declared at the time of import, the importer loses any tariff reductions or exemptions that might otherwise have applied.

As a business owner, help the driver

As we have shown, the driver needs to provide large amounts of information. It is important to get it right. Make sure that the driver has the right documents and that no goods other than those listed in the documents have been added. If your goods are declared, make sure the driver has access to your reference number, such as your customs ID or MRN. Inadequate trade procedures and language problems can cause problems.

Customs surcharges: a penalty on incorrect declarations of customs duties and taxes to Swedish Customs (in Swedish).

Contact the customs office to avoid committing a crime. Pdf, 243.1 kB.

Form, information for determining the rate of customs duties Pdf, 219.1 kB.