Apply for a refund or to make a payment

If you believe that you have paid too much in customs duty or VAT to the shipping company that declared the goods that you ordered online, you can request a review of the customs duty and VAT decision. Swedish Customs can correct the decision if you have applied within 3 years of the date when we received the customs declaration.

Apply for a refund using this form: Correction and/or repayment for private individuals.

Use our customs calculator to help you calculate customs duties, VAT and other charges when shopping online.

Customs duty calculator – Calculate the cost of your goods (in Swedish)

A gift a consignment that is sent from one private individual to another. You are not required to pay VAT for gifts that are worth SEK 600 or less.

If you believe that you have received an incorrect VAT demand that you have not yet paid, you should contact PostNord or the company that transported your goods.

If you believe that you have already paid customs duty in error, you can request a correction by sending us this form: Correction and/or repayment for private individuals.

Read more about sending or receiving gifts

Once you or your shipping company have returned a product you bought online, you can get a refund of customs duty, VAT and possibly other charges.

To get the refund, you need to:

1. Return the goods (the goods must leave the EU).
2. Receive a refund for the goods from the company from which you bought them.
3. Apply for a refund using this form: Correction and/or repayment for private individuals.
4. Apply to void your customs declaration. Provide reasons for voiding your customs declaration and sign. If you used a representative, such as Postnord, you should contact them and ask them to void the customs declaration.
5. Send the refund form and your application to void your customs declaration in the same envelope to:
   Tullverket
   Uppbördsbevakning syd
   Ändring Import
   Box 31007
   200 49 malmö

Your application needs to reach us no later than 90 days from when we received the customs declaration for the goods.

Check your customs declaration to make sure that there are no other goods listed under the item that includes your goods. You cannot recover duties for part of a consignment.

If you received new unit, e.g., to replace goods that were broken in transit, you are also required to pay customs duty and VAT for the new unit.

You can request a refund of any customs duty and VAT that was paid for the original unit.

To get the refund, you need to:

1. Return the goods (the goods must leave the EU).
2. Receive a refund for the goods from the company from which you bought them.
3. Apply for a refund using this form: Correction and/or repayment for private individuals.
4. Apply to void your customs declaration. Provide reasons for voiding your customs declaration and sign. If you used a representative, such as Postnord, you should contact them and ask them to void the customs declaration.
5. Send the refund form and your application to void your customs declaration in the same envelope to:
   Tullverket
   Uppbördsbevakning syd
   Ändring Import
   Box 31007
   200 49

Your application needs to reach us no later than 90 days from when we received the customs declaration for the goods.

Check your customs declaration to make sure that there are no other goods listed under the item that includes your goods. You cannot recover duties for part of a consignment.

You can apply for a refund and get back the duty and VAT you have paid. In order for the mobile phone to be exempt from customs duties and VAT, you need to submit documents to Swedish Customs proving that you owned the mobile phone before you left the EU.

You should attach supporting documents to your application, such as:

• Bank statements from your bank account or from Paypal, for example, showing the amount you paid for the goods.
• Proof of purchase of the missing item.
• Travel bookings for travel outside the EU.
• Correspondence with the party returning the goods.
  

The description of the goods in the import declaration must be detailed so that the information on the goods in the declaration can be linked to the information on the goods in the accompanying supporting documents.

Apply for a refund using this form: Correction and/or repayment for private individuals and select ‘Other reason’ as the reason for your application.

We will reimburse you, provided you can prove that the goods did not arrive in the EU. For goods that have disappeared within the EU, Swedish Customs will only refund if there is proof that the goods have left the EU.

For questions about lost parcels, you should contact your carrier.

Apply for a refund using this form: Correction and/or repayment for private individuals and enter ‘Other reason’ as the reason for your application.

If, as a private individual, you own a broken article that you want to send to a country outside of the EU to be repaired, processed or exchanged, you may be eligible to pay reduced customs duty and VAT for the article when it returns to you. In some cases, you may be completely exempt.

This is known as outward processing. For outward processing, you need authorisation from Swedish Customs.

Am I required to pay any customs duty or VAT at all?

If the repairs are covered by the goods’ warranty, you are not required to pay anything as the goods return.

If the repairs are not covered by the warranty, you will be charged:

• Customs duty for the cost of the repairs and customs duty for shipping and insurance expenses as the goods are returned to the European Union.
• VAT on the cost of the repair, customs duties and any other taxes and charges.

If your goods are duty-free, i.e., the rate of customs duty is 0%, you only pay VAT on the costs for repairs, shipping and fees.

How to claim a reduced rate of customs duty and VAT

To benefit from a reduced rate of customs duty and VAT when your goods are returned, the carrier needs to request a new outward processing authorisation at the time when the goods are sent.

Procedure:

1. Contact a carrier and ask them to declare and apply for outward processing with you as the declarant.
2. Make sure you get a customs ID for the parcel.
3. Then, when your parcel is sent back to you, inform the carrier of the customs ID of your parcel and that they should make a ‘re-importation after outward processing’ for the goods.
   You may also need to show the carrier
   • a copy of your export declaration
   • your export certificate
   • a copy of an invoice or similar from the company repairing the goods, stating that it is a repair and what you have been charged.
     

If, as a private individual, you send an article to be upgraded or otherwise improved, you may be eligible for a reduced rate of customs duty or VAT when your article returns. Examples of improvements include refitting jewellery with new stones, renovating musical instruments and upgrading functions in cameras and watches.

Improvements of this nature are known as ‘works’ and are included in the outward processing customs procedure. For outward processing, you need authorisation from Swedish Customs.

What am I required to pay?

You are required to pay the following when sending an article for improvements:

• Customs duty on the cost of the works;
• VAT (calculated based on the cost of the works + customs duty).

If your goods are duty-free, i.e., the rate of customs duty is 0%, you only have to pay VAT on the costs of the works.

How to claim a reduced rate of customs duty and VAT

To benefit from a reduced rate of customs duty and VAT when your goods are returned, the carrier needs to request a new outward processing authorisation at the time when the goods are sent.

Procedure:

1. Contact a carrier and ask them to declare and apply for outward processing with you as the declarant.
2. Make sure you get a customs ID for the parcel.
3. Then, when your parcel is sent back to you, inform the carrier of the customs ID of your parcel and that they should make a ‘re‑importation after outward processing’ for the goods.
   You may also need to show the carrier
   • a copy of your export declaration
   • your export certificate
   • a copy of an invoice or similar from the company repairing the goods, stating that it is a repair and what you have been charged.