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Customs rules, duty and VAT
Updated 19th January 2021: Added info on receiving gifts containing alcohol, perfume, tobacco and weapons.Updated 22nd January 2021: Removed a group name.
Updated 25th January 2021: Added info on buying from Ebay (etc) / and section on Second Hand.
Info for members of the Facebook group Sweden and Brexit Discussion Group and anybody else interested.
Every time there is a customs question or query there are a few wayward answers mixed in with a few good, but often incomplete answers. Looking back through the group isn't much help because the reader won't know what to believe out if the conflicting or incomplete information.
Disclaimer. I have collated this from online info and from a few telephone calls. I might have got something or things wrong. You can always ask them yourself and the Swedish customs are very helpful. They have a telephone queue system but at busy times they use call back so you type your number in and they call you back, usually within 10 minutes. Call 0771 520 520.
I have answered my fair share of these posts and phoned the Swedish customs a few times. Rather than keep on pasting in my answer (which I have updated as more information has come to light) I thought it better to put it on here and update it as necessary.
There has been some confusion surrounding THE DEAL with some people wondering why there are any customs charges at all as we have a deal. The deal is a business to business trade deal. When you purchase something as a private individual you are not a trader and you are not trading, you are a customer.
For customs purposes Northern Ireland is still in the EU's single market and there is a de facto customs border in the Irish sea. That's why I use the term GB (England, Scotland and Wales) rather than the term UK. The Swedish customs website uses the term "Storbritannien" (Great Britain) as opposed to "Förenade Kungariket Storbritannien" (United Kingdom). However this is ambiguous and on their pages in English they erroneously use the term "United Kingdom". I have spoken to them and it's under review. For the record NI is not in the EU customs union, but it is in the EU's single market.
As at 18th January most things should have arrived in Sweden if sent in 2020. On the off chance they haven't the rules are if it started it's journey before midnight on 31st December then it's as you were with no charges or restrictions. The term "started its journey" means if it was on its way from the sender, for instance picked up by courier. Note though if you ordered something online on 31st December it might not have been dispatched until 2021 and in these cases will incur charges.
The following refers to customs allowances and procedures for postal services and personal travel concerning the import, gifts and goods in the direction GB to Sweden and deals solely with private individuals receiving gifts in the post, ordering online, or travelling to Sweden from GB.
Import ban on medicines, meat and dairy products, many plants including fruit and vegetables. (Don't be confused by the fact that some countries allow private import of meat and dairy products with a phytosanitary (vets) certification. Greece, Denmark and Estonia do, Germany, France and Sweden don't. It is not possible to order alcohol from outside the EU customs area from online traders. You can however receive gifts containing alcohol, tobacco, perfume or weapons, but there are special rules and customs excise duties charged on these items. See the link at the foot of this page for more info.
Frozen meat has been mentioned as an exemption but that is only for business to business, although there might just be an exemption if you drive a camper van with a freezer compartment. I cover many things in this but you'll have to ask that question for yourself.
When adding VAT, it's applicable Swedish VAT, 25% on most things but 6% on books. Rates available online from the Swedish Tax office.
Postal Services
This applies to letters AND parcels. Some people wrongly believe it doesn't apply to letters. This is worth noting in case someone sends something valuable by normal letter post. A small gold chain worth 10 000 kr would be subject to charges.Internet Goods / telephone and other orders from GB sellers
Swedish VAT is added. You pay to receive. The company in GB should not charge any VAT. The Royal Mail mention the Low Value Consignment Relief (LVCR) Scheme for Internet purchases of less than €22. It's a voluntary EU option that Sweden as a sovereign nation have never applied, so you pay VAT on a parcel of any value.If its value is over 1 600 SEK you also pay customs duty. But if it has a certificate of GB origin (GB ursprungsförsäkran) you pay no customs duty.
Some online GB companies have registered for Swedish VAT. (For instance Wiggle). They charge applicable customs duty and Swedish VAT. If these Swedish charges are paid on your order it bypasses customs duty and VAT when entering Sweden but can of course be opened for inspection. There are no import fees if the paperwork is in order on these goods. If your GB online store has the option of charging Swedish customs duty and VAT take it because the courier won't be able to charge you a VAT handling fee. If ordering from an online store in Northern Ireland that offers you Swedish VAT as an option it's probably cheaper to choose the British VAT.
Postal Services. Gifts
Private person to private person. (It is illegal for a company to send a gift, anything sent from a company is taxed at the Internet Goods rates).Make sure that the sender fills out the correct customs form and labels the parcel with gifts, specifies contents and value. CN22 or CN23 documents are required when sending goods to the EU when shipping through the Royal Mail. International couriers do not require a CN22/23, but rather a Commercial Invoice. Although similar to the CN22/23 there are often misunderstandings surrounding the Commercial Invoice which is sometimes regarded as being a trade to private person shipping (which can not contain gifts) rather than a private person to private person parcel with a gift. Note that if a private person in the UK uses their company's postal service contract it will be regarded as a trade to private person delivery and the intended gift is no longer a gift, but charged as an Internet order.
More info on CN22/CN23 and other customs forms here
With GB certificate of origin
Max value 1600kr = No customs duty or VAT.Value over 1 600 kr. Add VAT.
Without GB certificate of origin
Value 1 600 kr - 500 Euro: Add VAT but no customs duty.Value over 500 Euro: Add customs duty and VAT.
Postal Services - buying from sites like Ebay.
When you buy something from GB on Ebay the temptation the seller has is to label it as a gift as it is in your (the buyer's) interest. However it is a purchase. Therefore it should be labelled as such and you should be paying Swedish VAT from the first krona. The definition of a gift is something that is sent occasionally, usually from someone you know for a birthday or Christmas. A prolific seller would likely be investigated if they kept on declaring parcels as gifts at their Post Office. As a receiver of goods you should be paying Swedish VAT so insist that the seller labels anything you buy correctly. Failure to do so can make you a partner in crime and leave you without the goods or your money. Even though this info site deals primarily with goods coming from GB to Sweden remember it's the same the other way so if you sell something privately on the Internet to someone in GB do not label it as a gift. Tax Evasion is a crime. Ebay (and a few other such services) offer online shops using their services the possibility to charge applicable Customs Duty and Swedish VAT (25 %) so the customer pays in advance. The parcels can still be opened and reassessed in Sweden but with online stores it would be very rare for the Swedish Customs to value something at a higher value than what you actually paid.VAT handling fees
The "VAT handling fee" is not a "postal handling fee" and can only be taken out to process and declare VAT charges. Internet orders
Postnord charge a 75 kr VAT handling fee on parcels valued up to 1 600 kr and 125 kr for higher values. Other couriers may have other VAT handling fees but can not take out a "postal/freight handling fee".Gifts
Postnord charge a VAT handling fee for parcels with gifts valued over 1 600 kr. A parcel with gifts valued at maximum 1600 kr incurs no VAT and no charge.
Second Hand
The fact that something is second hand has little baring on the fees you have to pay. However as it's based on current alue a leather skirt that cost £300 might only be valued at £100 after a few years' use. In that case it could be sent as a gift from a private individual in the UK to a private individual in Sweden without import VAT as it is under the 1 600 SEK threshold. In rare cases the Swedish Customs might open it and revalue it at £200 in which case you would have to pay the Customs Duty and VAT on it. (Although you can appeal their decision). For purchases on Ebay you have the current trading price which is the price you paid. A receipt should be placed inside the parcel in case it is opened. If you won an auction on Ebay and bought, say, a £400 second hand laptop for £10 it's possible that the Swedish Customs might place a higher value on it upon inspection. A receipt of what you actually paid for it would count for a lot. As some people might use this method to price goods lower than their real value so reduce the amount of VAT added in Sweden everything inspected is judged on it's own merits leaving any appeal or legal battle up to you and Tullverket to sort out.
VAT and customs duty - a deeper look
There is a lot to this with different rules and exemptions. On many occasions the sender can save money by splitting a parcel containing several gifts into separate parcels.Here is detailed description with some examples
Travel purchases made in GB
Anything you buy when you are in the UK and returning to the EU. These are EU rules and apply when you arrive in the EU.Cash
You have to declare cash worth over €10 000.
Alcohol import
Max 1 litre spirit. 4 litres wine. 16 litres beer. This applies to the EU from GB so if you travel from GB via ferry or the tunnel it applies when you arrive in the EU country. Within the EU the limits are (at least) 10 litres of spirits, 20 litres of fortified wine, 90 litres of wine (including a maximum of 60 litres of sparkling wines) and 110 litres of beer. So if you arrive in Holland from a GB ferry with your 16 litres of beer from the UK you can add at least another 94 litres you buy in Holland before you travel to Sweden. (The EU stipulates the minimum limits, individual EU countries are free to raise the internal EU limits but not the external EU limits).
With GB certificate of origin
If travelling by air or sea
Value of goods <= 4 700 kr: No customs duty or VATValue of goods over 4 700 kr up to € 1200. Add VAT
Value over 1200 EURO. Add customs duty and VAT
If travelling by other means
Value of goods <= 3 300kr: No customs duty or VATValue of goods over 3 300 kr up to 1200 EURO: Add VAT
Value over 1200 EURO. Add customs duty and VAT
Without GB certificate of origin
If travelling by air or sea.
Value of goods <= 4 700 kr: No customs duty or VATOver 4 700 kr: Add customs duty and VAT
If travelling by other means
Value of goods <= 3 300kr: No customs duty or VATOver 3 300 kr: Add customs duty and VAT
Moving to Sweden - shipment of personal belongings
If you are moving to Sweden anything you have owned and used in your place of abode for at least six months can be imported for up to one year after moving without customs duty or VAT.See Moving to and From Sweden
Sources:
A few posts on social media, which I have fact checked through several phone calls to Tullverket, and the following linksTullverket
Brexit – what does it mean for private individuals?Receiving a gift from a country outside the EU Customs Union
Tullverket - Gifts with alcohol, tobacco, weapons or medicines
Information about gifts with alcohol, tobacco, weapons or medicinesIf you receive tobacco as a gift you need to pay excise duty (punktskatt), customs duty, VAT and VAT Handling fee.
Tobacco Excise Duty
If you receive alcohol as a gift you need to pay excise duty (punktskatt), customs duty, VAT and VAT Handling fee.
Alcohol Excise Duty
Postnord
Import and VATVAT rates
Momssats på varor och tjänster Written by
Garry Jonesgarry@garryjones.se
Feel free to PM me on Facebook with comments or corrections
https://www.facebook.com/garryljones ... or buzz me in the group.