Sweden - Country Commercial Guide
Customs Regulations
Last published date:

Most customs duties and VAT are expressed as a percentage of the value of goods being declared for importation. Thus, it is necessary to utilize 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.

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.


Swedish contact information:

Swedish Customs (tullverket.se)

Box 12854

112 98 Stockholm


Ms. Charlotte Svensson, Director General

Email: tullverket@tullverket.se

For information on how to access the TARIC, see the Import Requirements and Documentation Section.