The United Kingdom – trading, travelling or moving post-Brexit
As of 1 January 2021, the UK is treated as a non-EU state and is subject to the same customs regulations as other non-EU states.
Consequently, there are some rules that you should know when travelling or moving to or from the UK, or ordering goods from the UK.
The UK is a non-EU state, meaning that for customs purposes, the same rules apply as to any other non-EU state. However, the EU and the UK have entered into a trade and cooperation agreement which means that goods, normally subject to customs duty, may be duty-free, provided you can present a Statement of Origin. Goods subject to VAT or any other taxes can never be VAT or tax exempt.
Shopping online from the UK
When shopping and ordering goods online from the UK, you will have to pay certain charges. Some articles are subject to restrictions and may not be ordered. The same regulations of online purchases that apply to other non-EU countries also apply to the UK.
Find out more on the page Shopping online
- Orders amounting in total to SEK 1,800 or less are subject to VAT.
- Orders amounting in total to more than SEK 1,800 may be subject to both customs duty and VAT. If you can present a Statement of Origin, wherein the seller certifies that the goods have their origin in the UK, you may be exempt from customs duty (the goods are duty-free, but never VAT exempt)
Using a Statement of Origin to obtain duty-free status
To make your article(s) with a value exceeding SEK 1,800 duty-free, you need a Statement of Origin certifying that the origin of the article(s) is the UK. The provider, in turn, must know with certainty that the goods fulfil the origin requirements in the agreement with the UK to issue a Statement of Origin.
- Contact the seller of the article(s) and ask if the origin of the article(s) complies with the agreement and ask the seller to attach a Statement of Origin to the invoice, or any other document describing the goods in sufficient detail to allow them to be identified.
- The Statement of Origin must use the following wording to be valid:
"The exporter of the products covered by this document (Exporter Reference No (1)) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.
(Place and date (3))
(Name of the exporter (4))"
Replace the numbers in the example as follows:
1. The exporter's UK EORI number;
2. The exporter specifies the origin of the products using one of the following designations: United Kingdom, UK or GB;
3. Place and date;
4. Company name.
- To be exempt from customs duty, the person processing your import declaration must be presented the Statement of Origin at the time of importation.
- If you were required to pay customs duty in spite of having a Statement of Origin, you may submit a request to change your customs declaration to Swedish Customs, once you have paid the importation charges to your forwarding agent.
Learn how to do this under the title "I have paid too much customs duty and VAT" on the page When something goes wrong
Receiving a gift from the UK
When receiving a gift from the UK, the same rules apply as when receiving a gift from any other country outside the EU.
Travelling from the UK
Are you travelling from the UK to Sweden and wonder what you are allowed to bring? The same rules apply as when you travel from a country outside the EU. Remember that there are quantity restrictions on how much alcohol you may bring. When travelling with an animal or firearm you may have to report it to Swedish Customs.
If you buy goods in the UK and want to bring them to Sweden, you do not have to pay customs duty or VAT, or declare them to Swedish Customs when:
- Travelling by air or ferry to Sweden, if the value of the goods does not exceed SEK 5,000;
- Travelling by any other non-commercial means, such as your own car or boat, and the value of the goods does not exceed SEK 3,500.
If you purchase goods in the UK to a value that exceeds the permitted value for your mode of transportation, you must declare the goods with Swedish Customs, and you may be required to pay customs duty, VAT or, in some cases, other taxes. If the goods originated in the United, and fulfil the requirements in the agreement between the EU and the UK, you may be eligible to apply for duty-free status (but not VAT or tax-exempt status). If the value of the goods exceeds EUR 1,200 you must present a Statement of Origin from the seller.
If you are moving between Sweden and the UK
Items of personal property are referred to as “belongings”. There is a possibility that you may be able to bring them in duty free when moving from the UK to Sweden. One of the basic requirements is having your “normal place of residence” or temporary employment in a country outside the EU for at least 12 continuous months. You may also count the period your normal place of residence was in the UK before 1 January 2021.The same applies when calculating the amount of time you have owned and used your personal property. Beyond this, the same rules apply as when you move to or from any other country outside the EU.
Find out more about your situation on the page Moving to Sweden from a country outside the EU.
When moving to the UK from Sweden you are required to declare your belongings to Swedish Customs using a Export Declaration.
Find out more on the page Moving to Sweden from a country outside the EU.
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