Includes customs regulations and contact information for this country's customs office.
Last Published: 7/22/2019

The Swedish Customs website lists and updates both the Swedish and the EU regulations and laws pertaining to import and applicable directives from other government agencies.  On the EU level, the information is available at Customs and Taxation Union Directorate (TAXUD) Website.
There are several changes in the revised customs policy which also require an integrated IT system from the customs authorities. In April 2016 The European Commission published an implementing decision (number: 2016/578) on the work program relating to the development and deployment of the electronic systems of the UCC. The EC continues to evaluate the timeline by which the EU-wide integration of the customs IT system can be implemented. The current deadline of December 2020 may be extended.
Key Links: Customs and Taxation Union Directorate (TAXUD) Website, Swedish Customs
Customs Valuation – Most customs duties and VAT are expressed as a percentage of the value of goods being declared for importation. Thus, it is necessary to dispose of a standard set of rules for establishing the goods' value, which will then serve for calculating the customs duty.
Given the magnitude of EU imports every year, it is important that the value of such commerce is accurately measured for the purposes of:

  • economic and commercial policy analysis;

  • application of commercial policy measures;

  • proper collection of import duties and taxes; and

  • import and export statistics.

These objectives are met using a single instrument - the rules on customs value.
The EU applies an internationally accepted concept of ‘customs value.
The value of imported goods is one of three 'elements of taxation' that provides the basis for assessment of the customs debt, which is the technical term for the duty to be paid, the other ones being the origin of the goods and the customs tariff.

Key Link: Customs Procedures
The Swedish contact information:
Swedish Board of Customs
Box 12854
112 98 Stockholm
Ms. Charlotte Svensson, Director General

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