Sweden applies the EU customs laws and coherent regulations, as well as common customs tariffs from the United States and other non-EU countries. When products enter the European Union, they need to be declared to customs authorities according to their classification in the Combined Nomenclature. All products entering the European Union are classified under a tariff code that carries information on duty rates and other levies on imports and exports, any applicable protective measures (e.g., anti-dumping), external trade statistics, import and export formalities, and other non-tariff requirements.
The EU classification system consists of three integrated components: the Harmonized System, the Combined Nomenclature, and the Integrated Tariff (Tarif Intégré de la Communauté or TARIC), which provides information on all trade policies and tariff measures applicable to specific goods in the European Union (e.g., temporary suspension of duties and antidumping duties). Find more information on the EU website.
Most industrial products imported to Sweden are subject to customs duty varying from zero percent to over 20 percent. Duty rates for foodstuffs can be higher, as they are based on the weight of the commodity. The value for customs purposes is directly based on the value of transactions: product price, transportation, and insurance. Importers can apply for reduced customs duty or exemption if the goods originate from a country with which EU has a free trade agreement, or in the case of:
• Temporary importation (e.g. testing or exhibiting purposes).
• Inward processing when a product is imported to be processed further, repacked, and re-exported.
• Scientific instrument imports.
U.S. exporters should consult the Integrated Tariff, which is updated daily, to identify the various rules that apply to specific products being imported into the customs territory of the European Union. The Integrated Tariff can be searched by country of origin, Harmonized System code, and product description on the interactive website of the EU Directorate-General for Taxation and the Customs Union.
Most goods imported to Sweden are also subject to a value-added-tax (VAT). The general VAT rate is 25 percent, with a lower rate of 12 percent for food and certain services and six percent for books and periodicals.