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Since Sweden is a full member state of the European Union, EU tariffs, rules and regulations to imports from non-EU countries apply.
Single Administrative Document
The placing of the goods under a customs procedure is effected, as a rule, under cover of the single document form (SAD). The single document has been designed to cover all movements of goods (importation, exportation and transit). According to the kind of movement, different copies of a full set are used. Upon customs authorization simplified procedures may be granted.
Normal procedure means that a complete customs declaration is submitted in conjunction with a request to release the goods. Customs declarations may either be submitted as SAD or as electronic documents.
Simplified procedure is explained in the EC rules of submission of customs declarations in the form of an incomplete declaration, simplified declaration procedure and local clearance procedure. The Swedish implementation of the simplified procedure comprises immediate release on one's own behalf and immediate release on behalf of another.
Sweden does not require any pre-shipment inspections prior to import.
The documents required from the exporter for customs clearance include a commercial invoice, a bill of lading or other shipping documents. According to Swedish customs regulations the invoice must contain:
The seller's name and address
The buyer's name and address
The date when the invoice was made out
Number and type of packages (cases, parcels or containers)
Gross weight plus marks and numbers
Name and quantity of the commodity according to general commercial terms along with the price for each product
Discounts together with conditions of delivery and payment
Some of the other shipping documents that may be required include the Certificate of Origin, an Import License or Permit and a Phytosanitary Certificate. The Certificate of Origin is usually required for textiles and shipments requiring preferential tariff treatment. Import licenses are required from specific countries for a number of commodities, such as textiles, iron, steel, animal products, and foodstuffs.
All goods categorized as non-document commercial goods shipped to Sweden must have a proper value declared and a proper description provided which should convey the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped. Everything has a value, whether or not a transaction took place. Failure to properly document value of any goods will results in delays and or additional fees and deemed necessary in addition to warehouse fees.� �
Import duties are generally levied on an ad-valorem basis. The basis of this valuation is the transaction value of the imported goods as laid down in the Agreement on Implementation of Article VII of GATT (WTO), i.e. the price actually paid or payable for the goods when sold for export to Sweden, with the addition of certain costs such as freight and insurance if these are not included in the price. Customs value is to be based on price CIF (cost, insurance, freight) to the place of importation. Â
The EU Customs tariff, known as the Combined Nomenclature (CN), is based on the harmonized system with an addition of two digits. To meet specific import regulations the EU makes use of the integrated customs tariff, TARIC, when importing from non-EU countries.
Below is a summary of the new rules for EU deminimis value that enter into effect December 1, 2008:Â
- A commercial shipment below 22 Euros: no duty and no VAT collected.
- A commercial shipment between 22 Euros and 150 Euros: no duty but VAT is collected.
- A commercial shipment over 150 Euros: duty and VAT are collected.
An anti-dumping duty rate is charged for specific products, which are sold at prices lower than the normal purchase price. This duty is levied as a surcharge on top of the ordinary customs duty.
Excise duties are levied for certain products in connection with imports from non-EU countries, e.g. alcohol, tobacco and energy. Import charges, such as random sampling fees, plant protection fees and quality control fees are levied when importing, for example, plants or fresh products for local consumption.
Value Added Tax (VAT)
Goods imported into Sweden are subject to a value-added tax (VAT). The general VAT rate is 25% of the taxation value. Foodstuffs and food additives are subject to a lower VAT rate of 12%. For newspaper and news materials the rate is 6%. Taxation values are normally the same as the Customs values, with the addition of Customs duties and other taxes or import charges.
Technical Barriers to Trade (TBT's)
� Technical barriers or non-tariff barriers to trade, as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on Technical Regulations and Conformity Assessment Procedures, go to the EU website at http://www.wto.org/.
GENERAL IMPORT CLEARANCE INFORMATION
The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Sweden and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Swedish Government agencies for which the Swedish Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use; require treatment, labeling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Swedish importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Sweden.
Make sure to browse the FedEx International Resource Center for more information about Shipping & Mail Forwarding to Sweden.