Receiving a gift sent from a company or an online shop

Import charges are payable on any gift sent from a company outside the EU. A gift ordered on the internet is not counted as a gift for the purposes of customs.

Have you received a gift from a company?

To avoid paying customs duty and VAT on a gift, Swedish Customs’ requirements on what is a gift must be fulfilled. One of these requirements is that a gift can only be sent from one private individual to another private individual. If a company sends you a gift, you must always pay VAT. If the value of the goods is more than SEK 1,800 you may also have to pay customs duty.

Have you ordered goods to be sent direct to the consignee?

When you buy online and the goods are sent from a country outside the EU direct to the consignee, this is never regarded as a gift. This is because the consignor is a business. If you buy online and send the gift directly to the consignee, the gift is regarded as goods and the consignee has to pay charges. The consignee pays VAT regardless of the value of the goods. If this value is more than SEK 1,800, customs duty may also have to be paid.

Read more about the rules for goods on the Receiving a gift from a country outside the EU page.