Chapter 1. Introductory provisions
paragraph 1 of the rules on customs duty shall be charged on imports from or
exports to third countries, see Council Regulation (EEC) no
2913/92 of 12 October 1992 establishing the Community customs code
of the community and of Commission Regulation (EEC) No 2454/93
of 2 July 1993 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community customs code
the community.
Other EU legal acts in the field of customs or customs control specified in
4, 7 and 7 a Cape. This law. Law (2011:296).
paragraph 2 of this law contains additional provisions applicable to the
acts under section.
The law also contains certain provisions on procedure
in respect of tax on goods brought into the country from such part of
EU customs territory which lies outside the EU tax area. By
These provisions are implemented
1. parts of the Sixth Council Directive 77/388/EEC of 17 may
1977 on the harmonisation of legislation of Member States concerning
turnover taxes-common system of value added tax:
uniform basis of assessment, as last amended by Council directive
99/85/EC, and
2. parts of Council Directive 92/12/EEC of 25 February 1992
on the General arrangements for products subject to excise duty and on the
holding, movement and monitoring of such products, as last
amended by Council Directive 96/99/EC.
The Act also includes a provision for delivery from ships by
waste. Through the provision implemented article 12(2) of
European Parliament and Council Directive 2000/59/EC of 27
November 2000 on port reception facilities for
ship-generated waste and cargo residues.
Additional supplementary provisions to the regulations
(EEC) No 2913/92 and Regulation 2454/93, see Act (1994:1547) if
duty-free treatment, etc. and Act (1994:1548) where certain customs procedures
with economic impact, etc., Act (2011:296).
section 3 of that provided for in this Act if the duty also applies to other
tax than the duty shall be levied on goods at import and
shall be paid to the customs service, unless otherwise expressly
specified.
paragraph 4 of that provided for in the customs legislation on non-
Community goods applicable even in the case of Community goods, for
which any request or a contribution because of export or at
because of the other measure, which as a result of special regulation
shall be treated as export. The same applies to the goods in respect of which
any exemption from or refund of tax is requested.
section 5 of this Act,
Customs legislation: customs legislation of the EU and the Swedish
Customs regulations,
the Swedish Customs: Swedish territory,
EU customs area "means the areas defined in article 3 of
Regulation (EEC) No 2913/92,
The EU tax area: the area in which the Union's rules
If a particular tax is applicable,
third country: area not covered by the EU customs territory,
Union and non-Union be: the same as with the community be
and non-gemenskapsvara of the Regulation (EEC) No 2913/92,
duty location: location where there are customs offices,
the Customs Ordinance: such a clearance of vessels and aircraft
commercial traffic directly with third countries and of commercial
goods which are enforced by the customs officer,
Customs clearance: Swedish Customs ' measures concerning goods which
declared to a customs-approved treatment or use,
Customs clearance: Swedish Customs ' measures concerning goods which
declared for release for free circulation,
"ship" means any vessel used or can be used to
transport of water and
vehicle: means of transport are set up for the process on the ground and
not running on Rails as well as hovercraft as it performed above the ground.
In addition, the terms used in this law, the meanings
specified in regulations (EEC) No 2913/92 and Regulation 2454/93.
Law (2011:296).
5 a of the provisions on the status of authorised economic operator is
for in Article 5a of Regulation (EEC) No 2913/92 and articles
14A-14 x of the Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions. Law (2007:1276).
5 b of the rules on risk management, see article 13(2) of
Regulation (EEC) No 2913/92 and in article 4f-4j in
Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions. Law (2007:1276).
section 6 of the regulations on the right to representation in contacts with
Customs Service, see article 5 of Regulation (EEC) No 2913/92.
The Government or the authority, as the Government determines
announce details relating to the conditions and limitations
question about the use of agents.
section 7 of the customs declaration for the goods may be delivered by someone who is
employee and can be considered to be a position of trust in
declarant or, if the customs declaration is submitted by proxy, of
the delegate.
section 8 of the cases and matters of customs, tax, payable to the
Customs Service, rate, tariff increases and fee under this Act
the provisions of the tax Procedure Act (2011:1244) if
1. reimbursement of expenses for agents, counsel or investigation
in chapter 43, chapter 68. 2 § and 71. paragraph 4, as well as
2. securing evidence and payment assurance in Chapter 3. section 8, chapter 45. 2 –
16 §§ 68, chapter 46, Cape. paragraphs 1 and 3, as well as 69 and 71.
For the purposes of the first paragraph, it is stated in
tax procedure act if the tax agency instead apply
The Customs and Excise Department. Furthermore, the enforcement authority in
69. 3 and 11 sections, rather than apply the customs service.
Law (2011:1258).
section 9 Of the customs service in the application of customs legislation,
European Parliament and Council Regulation (EC) No 1889/2005 of the
on 26 October 2005 on controls of cash sales
in or out of the community or of the European Parliament and of the
Council Regulation (EU) no 608/2013 of 12 June 2013
Customs enforcement of intellectual property
rights and repealing Council Regulation (EC) no
1383/2003 shall inform anyone about the contents of a document
or otherwise, may be through the service.
The service should be used only if it is necessary with regard
to the circumstances. Law (2014:342).
Chapter 2. Customs information system
paragraph 1 of articles 4a and 4b of Regulation (EEC) No 2454/93
provides for data processing. The customs service uses in
activities under customs legislation database
automated processing of data (customs information system).
Provisions on processing of data in the database, see
Act (2001:185) if the processing of data in the customs
activity. Law (2001:188).
section 2 of the customs declaration, as referred to in article 61 of Regulation (EEC)
No 2913/92 shall be established by a data-processing technique. Closer
provisions relating to customs declarations made using
electronic data processing are to be found in articles 222-224 of the
Regulation (EEC) No 2454/93.
Customs Service may authorize the customs declarations and
other documents and information shall be submitted to the Customs and Excise Department
be submitted through an electronic document to customs data system
or otherwise using automatic data processing.
With an electronic document means a fixation that has
made by means of automatic data processing and whose content
and exhibitors can be verified by a specific technical
procedure.
The Government or the authority, as the Government determines
Announcing details of the technical procedure for
provision of data and the procedure in General.
paragraph 3, an authorisation pursuant to article 2 of the second paragraph may be subject to
special conditions for the technical procedure for
provision of data and the procedure in General.
section 4 of the Government or the authority, as the Government determines
may entrust to other to convey information in electronic
documents referred to in section 2 to and from customs data system.
Whoever takes part in the Act of mediation which
referred to in the first subparagraph shall not improperly disclose or
take advantage of what he or she is in the activity have been told about
any single person's financial or personal relationships. In
the public activity, the provisions of
public access to information and secrecy (2009:400). Law (2009:1092).
§ 5, an electronic document is considered to have been received by the
The customs service when it has become available to work for
transfer to such a form that it can be read.
If the information in an electronic document is conveyed by a
authority other than the Customs and Excise Department or by a legal entity
After authorization in accordance with paragraph 4 of the document, however, is considered to have come
to the Customs and Excise Department when it was received and likely to have been separated
for the work of the intermediary.
section 6, if the information has been provided through the transmission of a
electronic documents to the customs information system, the customs service
deal with the case on the merits only after customs clearance has been requested under
on the basis of the document the customs identification number.
section 7 of the Tariff Board's decision in a case may be notified by a
electronic document.
Chapter 3. The entry of goods, etc.
Article 1 of Regulation (EEC) No 2913/92 provides for
-the entry of goods into the customs territory of the Community (articles 36a-39),
-presentation of goods to Customs (articles 40-42),
-unloading of goods presented to Customs (articles 46 and
47),
-obligation to assign goods presented to customs to a
Customs-approved treatment or use (articles 48 and 49) and
-non-Community goods moved under a
transit procedure (articles 54 and 55).
Provisions on the entry summary declaration, see
Article 181b-181d, 183, 183 a-183d, 184 and 184a-184f in
Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing the provisions of the
the first and second subparagraphs. Law (2011:296).
section 2 of the Oil products that do not have community status,
supplied by a marker substance such as described in Chapter 2. 8 § law
(1994:1776) on tax on energy.
section 3 of The who to Sweden enters or lets bring in a be
from an area within the EU customs territory, but outside
The EU tax area, and the one from Sweden for out or sounds
bringing an article to such an area shall notify the
The Customs and Excise Department.
A Union be introduced from an area referred to in the first
subparagraph may be kept in temporary storage, attributed to
Customs procedures in customs warehousing, inward processing or
temporary importation with full exemption from customs and be
into a free zone or free warehouse. An article that should be kept out
to such an area shall be placed under customs procedures
export or outward processing. Of the regulation article 340c(1)
(EEC) No 2454/93 shows that some shipments of EU goods
to occur under the internal transit procedure.
The Government or the authority, as the Government determines
notifies the methods of notification and
application of the procedures for customs-approved treatment or use of goods
referred to in the first and second subparagraphs. Law (2011:296).
3 a of If one be declared for release for free circulation
on the basis of a single authorisation issued in another EU country,
and the goods are physically located in Sweden when it passes to the
free circulation, shall be notified to the import tax treatment
The Customs and Excise Department through a declaration with the tax accounting.
Customs Service may allow the holder of the single authorisation to
submit your tax return with tax reporting to the
authority of the other country which is competent to receive
the customs declaration. The Declaration with the tax report shall in
such a case is considered to have been received by the customs service when it was
received by the other country's competent authority.
The first and second subparagraphs shall apply only when the tax
be determined and paid in accordance with the procedure applicable to the
Customs in accordance with the provisions of Chapter 5. 11.
Law (2014:51).
section 4 of The program from a location outside the Swedish customs area, but
within the EU customs territory, to the Swedish customs area for input or
lets bring in a non-unionsvara, that is not subject to a
Customs procedure, is obliged to report the importation to the customs service
in the passage.
Customs Service takes in doing so out of duty for goods and monitors to
commercial policy measures taken and other conditions of release
for free circulation are followed. What is said in Chapter 1. paragraph 3 of the terms of
not for the purposes of this section.
For the control of customs notification requirement has the right to
carry out the checks as stated in the Act (1996:701) if
Swedish Customs ' powers at the Swedish border with another country
within the European Union. Law (2011:296).
§ 5 The who, according to article 14 of Regulation (EEC) No 2913/92
is required to provide a customs authority with actions,
preserving these for five years or longer that for some
information or documents may be required by other law
or the Constitution.
Anyone who has received a single authorisation by the customs service is required
to keep such documents, referred to in the first subparagraph and
relating to the activities of the State.
The documents must be kept in Sweden in arranged and on
a safe and orderly manner. If the information
store in such a form that it can only be read with technical
ease of access to equipment and systems needed to
immediately write out the data in readable form be
available. Law (2010:102).
Temporary storage
section 6 of the Regulations on the temporary storage, see articles 50-53
in Regulation (EEC) No 2913/92 and articles 185-187 in
Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions.
section 7 If a non-gemenskapsvara that are introduced into the Swedish
customs area not declared for a customs procedure, or
reported to any other customs-approved treatment or use, the
upgraded product post it in temporary storage. This
does not apply if the goods are already subject to a
Customs procedure.
Moving item on a vehicle that comes to the Swedish
the customs area with ships, the responsible for road transport
add up the goods on temporary storage if the vehicle operator
accompanying the ship.
If the who upgraded the product does not fulfil the obligation under
the first or second subparagraph, the goods up to the temporary
inventory by customs. Anyone who fails to complete
the obligation to pay the costs of the customs service to its
organizing and storage. The Customs and Excise Department may determine that the goods
must not be taken out of the warehouse until the costs have been replaced or
secured for them.
section 8 of the customs service may temporarily take care of a non-
community be, if needed for customs monitoring. The product must
be posted to temporary storage. In such a case, section 7
third subparagraph, second and third sentences.
The holder of a temporary inventory is required to receive
non-Community goods, if it can be done without significant inconvenience.
§ 9 About a be kept at temporary storage facility held by
The customs service is not removed within a reasonable time, it may be sold. If
the Customs shall not be removed from the article, the law (1985:982) on
trader's right to sell things that have not been downloaded. What
as in the law about storage under contract shall be valid for
the case of storage at customs warehouse.
section 10 temporary storage under customs supervision, and
control in accordance with the provisions of Chapter 6.
The Government or the authority, as the Government determines
announce details relating to accountability in question
If goods are stored in temporary storage.
section 11 of the activities of the temporary storage facility takes
position with customs declarations and other documents
submitted for customs clearance of goods shall not improperly disclose
or take advantage of what he or she is in the activity have been told
If any single person's financial or personal relationships. In
the public activity, the provisions of
public access to information and secrecy (2009:400). Law (2009:489).
Travellers ' baggage
section 12 in articles 190-197, in Regulation (EEC) No 2454/93, see
Special provisions for travellers ' carry-on baggage and checked-in
luggage.
Decision to an international airport shall be
Community airport under article 190 (b) of the regulation
announced by the Government.
Chapter 4. Customs-approved treatment or use
paragraph 1 of the rules on customs declarations for goods falling
a customs procedure are found in articles 59-78 of the regulation
(EEC) No 2913/92 and articles 198-238 of Regulation (EEC)
No 2454/93.
The Government or the authority, as the Government determines
announce details relating to the information to be
given in the customs declaration when the goods are placed under a
Customs procedure or in a notification to another approved
Customs clearance and if the places where the goods may be declared for
the release for free circulation or be reported to anyone else
Customs-approved treatment or use.
paragraph 2 of article 76 of Regulation (EEC) No 2913/92, and
articles 253-289 in Regulation (EEC) No 2454/93,
the Customs authorities may allow the following simplified procedures,
namely incomplete declarations, simplified
Declaration and local clearance procedure.
The Government or the authority, as the Government determines
announces the filing of supplementary
Customs Declaration, as referred to in article 76 (2) of Regulation (EEC) no
2913/92 as well as the other rules necessary to
supplementing those laid down in the first subparagraph.
Used a simplified procedure, it shall also apply to
collection of other taxes than the customs duty shall be levied on goods at
import.
section 3 of the Government or the authority, as the Government determines
notifies, by way of derogation from this Act, the procedure for
how goods are assigned a customs-approved treatment or use in some
cases, when goods are imported into or exported from the
Swedish customs area by rail, by post or by air.
4 § in the case of goods coming in to the Swedish Customs
in mail, Messenger company Government
determines is considered to be the declarant and, where applicable,
debtor, if the goods are declared for release for free
circulation or placed under another customs-approved treatment or use of
someone else.
The recipient has received the consignment arrived, however, he
considered to be the declarant and, where applicable, the debtor on
application of rules for review and subsequent entry in the accounts.
The release for free circulation
paragraph 5 of article 79 of Regulation (EEC) No 2913/92 provides that
the release for free circulation shall confer on non-Community goods
the customs status of Community goods. Provisions for the transition to
free circulation are found in articles 80 to 83 of the same regulation as well as
in articles 254-267 and 290-308 d of Regulation (EEC) no
2454/93.
Delivery from ships of ship-generated waste and cargo residues
referred to in Directive 2000/59/EC, shall be considered as transition
for free circulation in accordance with article 79 of Regulation (EEC) no
2913/92. The Customs shall waive a summary
Declaration. Law (2002:875).
section 6 of the Regulations on duty-free treatment for goods of negligible value
see articles 27 and 28 of Council Regulation (EEC) no
918/83 of 28 March 1983 setting up a
Community system for tullbefrielse8.
Customs and other tax is not payable for a shipment of goods when the
Customs and other tax that is prescribed for the shipment
in total, does not amount to 100 kronor. However, this does not
If the item
1. includes spirits, wine, beer or tobacco products;
or
2. in the course of a mail order unless
the shipment consists of foreign periodical publications.
Transit
section 7 of the Regulations on the transit is available in articles 91-97 and
163-165 of Regulation (EEC) No 2913/92 and articles
340A-available in Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions. Law (2001:905).
Customs warehouse
section 8 regulations on customs warehouses can be found in articles 98 to 113 of
Regulation (EEC) No 2913/92 and articles 503-548 in
Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions.
9 § be seized under Chapter 3. section 8 may be added up
at the customs warehouse. In such a case apply Chapter 3. the third subparagraph of paragraph 7
the second and third sentences.
The holder of a general bonded warehouse is required to receive
non-Community goods, if it can be done without significant inconvenience.
section 10 if an item stored in customs warehouses held by
The customs service is not removed within a reasonable time, it may be sold. If
the Customs shall not be removed from the article, the law (1985:982) on
trader's right to sell things that have not been downloaded. What
as in the law about storage under contract shall be valid for
the case of storage at customs warehouse.
section 11 of the customs warehouse are placed under customs supervision and control
in accordance with the provisions of Chapter 6.
The Government or the authority, as the Government determines
announce details relating to accountability in question
If goods are stored at the warehouse.
Export, etc.
section 12 of the Regulation (EEC) No 2913/92 provides for
-exports (articles 161 and 162),
-Re-export (article 182), as well as
-goods brought out of the EU customs territory (articles 182a-183).
In Regulation (EEC) No 2454/93 provides for
-exports (articles 592a-592g, 787-795, 796a-798),
-Re-export (articles and 841 841a) as well as
-goods brought out from the customs territory of the Community (article 842a-843).
The Government or the authority, as the Government determines
Announces detailed rules supplementing the provisions of the
the first and second subparagraphs. Law (2011:296).
Free zones and free warehouses
paragraph 13 of the provisions on free zones and free warehouses, see articles
166-181 of Regulation (EEC) No 2913/92 and articles 799-840
in Regulation (EEC) No 2454/93.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions.
section 14 Permit to establish free zone or free warehouse are notified of
the Government.
section 15 of the Government or the authority, as the Government determines
announces the obligation in question
If goods, including means of transport, which is passed to or from a
free zone or free warehouse.
section 16 of the Regulations on the operation of industrial or
commercial activities and services in a free zone, or
free warehouse, see article 172 of Regulation (EEC) no
2913/92.
section 17 of the free zones and free warehouses under customs supervision
and control in accordance with the provisions of Chapter 6.
The Government or the authority, as the Government determines
announce details relating to accountability in question
If the goods are kept in such places.
Professional secrecy
section 18 of the activities of the customs warehouse, free zone or free warehouse
takes position with customs declarations and other documents
submitted for customs clearance of goods shall not improperly disclose
or take advantage of what he or she is in the activity have been told
If any single person's financial or personal relationships. In
the public activity, the provisions of
public access to information and secrecy (2009:400). Law (2009:489).
Destruction or abandonment of goods to State etc.
section 19 of article 56 of Regulation (EEC) No 2913/92 is
provisions on the destruction of goods which have been submitted
Customs. For the purposes of those provisions, the goods
be destroyed, if they cannot be sold and
1. There is a risk that the goods are destroyed or reduced
substantially in value, or
2. the cost of disposal of the goods is excessively high.
The Government or the authority, as the Government determines
Announces detailed rules supplementing these
provisions.
section 20 Before a be destroyed under section 19 shall, if possible,
the provisions on special notice in Chapter 5. section 27 other
subparagraph shall apply.
21 § Additional provisions on the destruction of goods, see
Act (1973:980) transport, storage and destruction of
införselreglerade goods, etc.
section 22 of the Customs and Excise Department may grant to a non-gemenskapsvara transfer
to the State, if the transfer does not cause inconvenience or
costs for the customs service.
Duty shall not be levied on goods which are transferred to the State
under the first subparagraph. The goods shall be deemed to have been posted
the bonded warehouse under article 867a in Regulation (EEC) no
2454/93.
Other customs procedures
section 23 of the regulations on Customs inward processing,
processing under customs control, temporary importation and outward
processing can be found in the Act (1994:1548) where certain customs procedures
with economic impact, etc.
Device state
section 24 of the Government or the authority, as the Government determines
may provide for the issuing of single authorisations to
use the simplified declaration procedure or locally
clearance procedure for entry of goods in
another EU country to a customs-approved treatment or use.
The Government or the authority that the Government may
also provide for the handling of cases where goods
physically located in Sweden when they are released for free
turnover, be exported or re-exported from Sweden with
the support of a single permit issued in another EU country.
Law (2011:296).
section 25 of an article may not physically be put into free circulation in Sweden
or be escorted out of the country on the basis of a single authorisation
issued in another EU country, if it is in respect of goods
1. a in Sweden regarding conditions which are not fulfilled, or
2. a in Sweden regarding the prohibition on entry or exit.
Law (2011:296).
section 26 If there is an obligation to provide a notification to
another EU country's competent authority under article 266 or
285a of the Regulation (EEC) No 2454/93, an intelligence with
the corresponding content also be submitted to the Customs Office of
1. goods to be declared for release for free circulation,
export or re-export on the basis of a single authorisation, and
2. goods are located within the Swedish customs zone when it should
released for free circulation or be exported to third countries.
It is the holder of the single authorisation who is required to
leave the notification to the customs service. The notification shall be provided
within the same time limit for notification referred to in
the regulation.
Customs Service may, in individual cases, waive the obligation
to give notice in accordance with the first paragraph. Law (2011:296).
paragraph 27 of the Customs and Excise Department has the same powers to carry out checks
in respect of such goods within the Swedish Customs is
the subject of a proceeding on the basis of a single authorisation
issued in another EU country, as regards goods which are
subject to the equivalent procedure on the basis of a licence
issued in Sweden.
If a product which is the subject of a proceeding referred to in the first subparagraph
is the subject of a prohibition order or a condition which means that
the product must not be entered into or out of the country,
The Customs and Excise Department take care of the goods if necessary to prevent the
It is managed in breach of such prohibition or condition.
A product that has been taken care of, be set up on a temporary
stocks at the expense of that of in or out. Software
must not be withdrawn from the warehouse for as long as the disposition remains.
Law (2011:296).
section 28 of A disposal under paragraph 27 will terminate if
the goods are seized or forfeited.
Customs may decide that disposition shall terminate if
There are no longer grounds for action. A community be
in such a case shall be returned to the person concerned to carry out
software. Other goods shall be assigned to such approved
Customs clearance for any obstructions.
Act (2004:117).
section 29 If there is an obligation to provide a notification
According to article 266 or 285a of the Regulation (EEC) No 2454/93
to the Customs and Excise Department when a procedure on the basis of a
a single authorisation is applied, and notification in accordance with
the permit be filed with the competent authority of the other
EU country, the notification shall be deemed to have been received by the
The customs service when it was received by the other country's competent
authority. Law (2011:296).
section 30 when applying in another EU country's customs territory of a
procedure on the basis of a single authorisation granted in
Sweden, Swedish Customs transfer to the customs authority in the
other country to carry out control measures as
Customs legislation on behalf of Sweden.
The Government or the authority, as the Government determines
announces the details of the procedure for the transfer of
administrative functions under the first subparagraph. Law (2011:296).
Chapter 5. Tariff and payment of customs duties, etc.
Tariff ring
section 1 of the regulations on the formation of the customs debt, see the articles
201-216 of Regulation (EEC) No 2913/92 and articles 859-
867a in Regulation (EEC) No 2454/93.
On the basis of the customs declaration or equivalent data
determine the customs duty payable on imports from
or exports to third countries (tariff ring).
Tariff ring may be made by automatic data processing.
section 2 of the declarant or debtor who finds that a task
supplied in a customs declaration is inaccurate or incomplete,
shall without delay notify the customs service and the correct
the task, if the ratio rise or may give rise to
tariff evasion or to a be imposed or carried out in battle
against prohibition or conditions.
section 3 of the Customs and Excise Department shall reconsider the decision in a case that may have
importance for heading the ring, if the declarant or the debtor
or where there are other reasons.
The provisions of the customs legislation for review of decisions
duty also applies to customs assessment decisions and decisions referred to in
paragraph 11 and decision on tariff increases and
late fee. That the review of such decisions must be made about the
the appeal is clear from Chapter 9. 4 and 6 sections.
section 4 If a matter referred to in paragraph 3 of the settled by General
Administrative Court, the Customs and Excise Department does not reconsider the question.
section 5 of the tariff and such a review which includes the posting
in retrospect may be made even after the end of the otherwise prescribed
time, if the debtor consented to such tariff call takes place.
If the defendant has been prosecuted for offences under the Act (2000:1225) if
penalties for smuggling, tariff and review under
the first subparagraph shall be made even after the end of the otherwise prescribed
time for it to be as the indictment alleges. Decision if it should not, however,
notified later than during the calendar year following the year in which the indictment
was aroused. If the debtor has died, the decision may not be announced
later than six months after the death. Dismissed the indictment, shall
Customs Service eliminate the decision, if the judgment becomes final.
The second subparagraph shall also apply in cases where the person who has
represented a legal person can be prosecuted for crimes under the law on
penalties for smuggling, if the offence relates to customs that the legal
the person would have paid.
section 6 of the tariff cannot be measured reliably at the tariff ring
or review, the customs service what to be paid
after reasonable grounds (skönstulltaxering).
The collection of customs and tax
section 7 of the Regulations on the collection of customs duties can be found in articles 217-232
in Regulation (EEC) No 2913/92 and articles 868-876a of
Regulation (EEC) No 2454/93.
The Customs shall be paid to the Customs and Excise Department within ten days from the day
When the debtor is informed about the requirement, if not deferred payment
granted.
section 8 of the Customs and Excise Department may grant deferred payment for the
engaged in import activities or any other importer
goods in larger scope. It granted such
respite is called credit executives. Credit executives pay
duty under the tariff Bill. The same applies to the carrying on
export activities or any other exporting goods in
larger scope.
Customs reward shall be issued also in the
Customs Declaration as a direct agent of the debtor, if the delegate
vis-à-vis the customs service has undertaken to fulfil the debtor's
payment obligation, as well as on the customs declaration
as indirect agents.
The Government or the authority, as the Government determines
announce details relating to the issuing of customs count and
time limits for payment of customs duties.
If an agent has received funds of debtors for payment
tariff bills, that agent shall keep the funds separate from
other assets.
section 9 provisions for security to cover customs debt exists in
Articles 189-200, 225 and 229 in Regulation (EEC) No 2913/92
857 858 and in articles and in Regulation (EEC) No 2454/93.
If it is necessary to ensure the collection, the customs service in
a single case may decide that security to be provided for other
tax than the duty payable to the customs service.
If the security is not lodged, constitutes the commodity security for customs and
the tax as long as it is under the Swedish Customs ' supervision and
control.
section 10 of the Government or the authority, as the Government determines
Announcing the detailed rules needed to
the completion of the rules on the collection of regulations (EEC) no
2913/92 and (EEC) No 2454/93.
section 11 of the regulations on obligation to due import
or the entry referred to in Chapter 3. 3 or 3 a § pay other
tax than Customs Act (1972:266) if the tax on advertisements and
advertising, the VAT Act (1994:200), the Act (1994:1563) if
Tobacco Tax Act (1994:1564) if the alcohol tax and the law
(1994:1776) on tax on energy.
Tax referred to in the first subparagraph shall be determined and paid
in accordance with the procedure applicable for the tariff, unless otherwise
prescribed. If the taxable amount of such tax
shall include customs valuation, customs or similar fee that
determined in another currency, such a basis shall be converted to
Swedish currency after the rate according to customs legislation
in force on the day on which customs value was determined. Act (2004:117).
11 a §/expires U: 2016-01-01/value added tax referred to in section 11, first paragraph, the
not be charged under this law but in accordance with
tax Procedure Act (2011:1244), if the declarant or, if
the declarant is an agent, the person for whom the Attorney
is
1. is registered for VAT in Sweden by
time of customs tax assessment, and
2. acting as a taxable person within the meaning of
the law on VAT on importation or importation.
The taxable amount in section 11 applies also
cases referred to in the first subparagraph. Law (2014:51).
11 a §/entry into force: 01/01/2016/value added tax referred to in paragraph 11 of the first subparagraph shall not be levied under this Act but, in accordance with the tax Procedure Act (2011:1244), if the declarant or, if the declarant is an agent, the person for whom the agent is registered for VAT in Sweden at the time of customs tax assessment and
1. Act as a taxable person within the meaning of the VAT Act (1994:200) on importation or importation, or
2. a legal person that does not act as a taxable person within the meaning of the law on VAT on importation or importation.
The taxable amount in section 11 applies also in the case referred to in the first subparagraph. Law (2015:891).
section 12 If a non-gemenskapsvara or its value shall be forfeited,
should other taxes than duty not levied to the extent that the goods or
its value is forfeited. A previously announced decision on such
levy shall be repealed or amended since the judgment or decision
includes forfeiture has become final.
Paid duty shall be taken into account in the forfeiture of a product's value and
When determining the penalty.
Repayment and remission
paragraph 13 of the rules on repayment and remission of duty is
in articles 235 to 242 of Regulation (EEC) No 2913/92 and
articles 877 to 912 of Regulation (EEC) No 2454/93.
If other taxes than customs, duty, surcharge or demurrage has
paid for higher amounts than that rightfully should be paid,
excess amount will be refunded. The same applies when other
Customs, customs tax than extensions or late fee is rightfully
would not have been paid. Amount that may be deducted by the
accounting of tax under the VAT Act (1994:200)
or which carry the right to repayment in accordance with Chapter 10. 9 – 13, §§
the same law does not, however, be refunded.
In case of refund, deduction should be made for such established customs and
other tax to be paid to the Customs and Excise Department. In the law
(1985:146) concerning the deduction when a refund of taxes and
fees are also rules which restrict the right to
refund.
If there are serious reasons, the Government or the
authority the Government admitting loss of or
exemption from other taxes than customs.
The Government or the authority, as the Government determines
Announcing the detailed rules needed to
supplementing the provisions on repayment and remission
of customs in regulations (EEC) No 2913/92 and Regulation 2454/93.
Law (2011:1258).
Interest rate
section 14 of the provisions on compensatory interest in article 214.3 in
Regulation (EEC) No 2913/92 and article 519 of the regulation
(EEC) No 2454/93 as well as rules on borrowing rate in article
229 in Regulation (EEC) No 2913/92 shall apply also to other
taxes than the duty shall be levied on goods at import.
Act (2004:207).
15 § the Rate charged on taxes other than the duty payable
1. on the basis of the subsequent entry in the accounts under article 220 of the
Regulation (EEC) No 2913/92,
2. pursuant to the decision at the review of the Customs and Excise Department or under
decision of the Administrative Court, or
3. in the cases referred to in articles 202-204 in Regulation (EEC)
No 2913/92, when taxes other than customs duties withheld by
procedure.
On the issue of Customs Bill is delayed due to the
taken care of the goods pursuant to a simplified
procedure not provided supplementary declaration within
the prescribed period, the interest rate charged on taxes other than duty
shall be charged for the goods upon importation.
section 16 of the rules on interest on late payments and relief from
interest in article 232 (2) of the Regulation (EEC) No 2913/92
also apply to other tax than the tariff to be charged for goods
When importing.
The penalty interest rate shall be calculated in the manner provided in Chapter 65.
section 13, first subparagraph and second subparagraph, first sentence
tax Procedure Act (2011:1244).
Default interest is at least 100 pounds. If the originally
unpaid amount is less than 100 kroons, interest on late payments
However, only be taken out by a corresponding amount. Law (2011:1258).
section 17 of the interest under section 14 or 15 is not payable on the amount which can be
drawn by in accounting for tax in accordance with the law on VAT
(1994:200).
section 18, as provided for in the customs legislation on the collection,
the collection and refund of customs duty apply also with regard to
interest rate referred to in §§ 14-16.
section 19 of the Government or the authority, as the Government determines
may decide on the exemption, in whole or in part from the obligation
paying interest on other taxes than duty under sections 14 and 15, if
There are serious reasons.
section 20 of the interest referred to in section 15, first paragraph 1 or 2 shall
be calculated from the end of the first month after the then-
the goods were declared for release for free circulation to and
with the month in which the amount is to be paid. Interest on tax, as
corresponds to the previously refunded amount, however, is calculated from
the end of the month in which the amount was repaid.
Interest in accordance with the first subparagraph of article 3 shall be calculated from the end
of the month in which the goods were introduced or the wrongful procedure
took place up to and including the month in which the amount is to be paid.
Interest in accordance with the second paragraph of section 15 will be charged for the time
the delay covers.
The rate of interest under the first subparagraph 2 shall be
as indicated in Chapter 65. paragraph 4 or, if it is
question about skönsbeskattning, as indicated in Chapter 65. section 11 of the first
subparagraph tax Procedure Act (2011:1244).
The rate of interest referred to in section 15, first paragraph, 1 and 3 and
the second paragraph shall be as set out in Chapter 65. section 11 of the first
subparagraph tax procedure law. Law (2011:1258).
section 21 of The amounts repaid in cases referred to in paragraph 13 of
tillgodoförs interest rate. Interest tillgodoförs also on interest rate with
14 – 16 §§ repaid. Rate tillgodoförs from the end of
the month in which the amount is paid to the
month during which amount will be refunded.
The interest rate shall be that specified in Chapter 65. section 4 of the third
subparagraph tax Procedure Act (2011:1244).
Law (2011:1258).
section 22 If a decision which prompted the interest under section 14 or 15 have
changed in such a way that the interest would not have been paid or
would have been paid with lower amounts, the new calculation of the
the interest rate shall be made. Too much interest paid shall be refunded.
Interest is not payable on the amount of interest under section 14 or 15 to be
paid in addition to previously paid.
If a decision which prompted the interest under section 21 has been changed on
such a way that the interest would not have had been credited to, or would
have had been credited to lower amounts, the
credited interest to pay back the difference.
The provisions of the customs legislation on reimbursement of duties
shall then be applied.
Recovery, etc.
section 23 a claim on duty has not been paid in due time, the
be submitted for collection.
The Government may require that the recovery does not need to be requested
for a lowly amount. Provisions of the Recovery Act
(1993:891) for the recovery of State assets etc. at
recovery, enforcement under the enforcement code occur. If
Security has been lodged, or if the product is safety,
The Customs and Excise Department to charge the amount of the security.
section 24 of the payment obligation for a representative of a
debtor is a legal person and which have not been paid in
Customs in a timely manner and correctly applied Chapter 59. 13, 15-21,
26 and 27 §§, 67. section 4, chapter 68. § 1 and 70.
tax Procedure Act (2011:1244).
Customs Service decides if the liability of the partnership
According to Chapter 2. section 20 of the Act (1980:1102) on partnership and
simple companies in respect of customs under this Act.
Of those who have been entrusted with the payment obligation may
recovery take place under section 23. Team (2013:101).
section 25 of The regulations on interest, interest on late payments, debt collection,
settlement and limitation periods that apply in respect of claims against
a debtor is also valid when the corresponding receivables included in
tariff sheet issued on agents according to section 8 of the second paragraph.
Customs auction, etc.
section 26 if a product is to be sold by the customs service under article 53 (1)
or 75 of the Regulation (EEC) No 2913/92 or article 250 in
Regulation (EEC) No 2454/93, shall the product be sold through
Swedish Customs ' efforts at public auction (Customs auction) or on
otherwise, if the Customs office deems it appropriate. The same
true if the customs service under section 23 shall charge an amount from a
be that represents security.
In case of sale of goods subject to import ban
or import conditions apply section 4 of the Act (1973:980)
transport, storage and destruction of införselreglerade goods,
accommodation
Provisions on the destruction of goods which have been presented to customs
see Chapter 4. § 19.
section 27 A customs auction shall be published in good time and in an appropriate
way.
Before a product is sold at a customs auction or otherwise, shall
The Customs and Excise Department in good time send special notification, if the address
is known, to the debtor or the debtor would have been
If the product has been subject to customs duties and the other that can be assumed to be
owner or have special rights to the product.
section 28 of the funds from the sale under section 26 shall be used to
cover primarily the Customs Authority's costs for storage and
the sale of the goods, the Customs for goods and in third
hand different tax and interest for the product.
The surplus arises, the amount payable to the debtor
or it would have been a debtor if the product has been
subject to customs duties or, if someone else shows that he was the owner of the
item, denne. If someone is found to have had special rights to
the goods, however, the response to answering some of the surplus is paid
out to him.
If the amount or any part thereof has not been able to be paid to
someone referred to in the second subparagraph within one year from the date of
sales, become the property of the State.
Chapter 6. Monitoring and control activities
paragraph 1 of the decision on the control measure in accordance with the customs legislation,
be taken only if the reasons for the measure outweigh the infringement or
but other than that the action means for the individual.
paragraph 2 for the implementation of the action referred to in Chapter 3. section 8 and 6-11 § §
in this chapter, the customs official use violence or force, in
so far as other funds are inadequate and that, taking account of
the circumstances are justifiable. Violence against the person, however, may
used only if the customs official encounters resistance and to the extent
having regard to the purpose of the measure is justifiable.
paragraph 3 Of article 37, 59(2), 82 and 183 of Regulation (EEC) no
2913/92 shows the extent to which goods are subject to
Swedish Customs ' supervision (under customs supervision).
4 § Transport under customs supervision, if
1. on board the means of transport are goods which are under
Customs supervision,
2. comes to the Swedish customs area without goods,
until the notice of means of transport under section 5 has
processed by the customs service, or
3. shall resign from the Swedish Customs direct to third
country without causing a products, then notification about this.
Transport that arrived to the Swedish Customs and
been out of control within the meaning of section 10 under customs supervision
until the investigation is completed.
Means of transport under customs supervision may not be
to or from a location other than the place of duty unless
the Government or the authority, as the Government determines
provide otherwise.
section 5 of the Government or the authority, as the Government determines
notifies the
1. obligation for drivers of or masters of means of transport
to make notification of arrival of the means of transport from or departure
to the other country and to provide information on the means of transport and
the goods, except travellers ' luggage, carried on it,
2. duty of drivers of or masters of means of transport
which are under customs supervision, to announce in advance when
the means of transport is expected to come to or resign from a
Customs site and provide information on the means of transport and its load
as well as the
3. obligation for employees or others who work on
transport and travel to upon arrival or departure
from the Swedish Customs to notify and provide information on the
goods they carry.
What is said in the first paragraph 2 does not apply in respect of
Railway train.
The Government or the authority, as the Government determines
Announcing details of the types of means of transport
and goods may enter or leave certain customs site.
section 6 of the customs service, RAM ships within the Swedish Customs,
If it is necessary to enable the Customs Administration's surveillance and
control of the import or export of goods.
If a ship while traveling between locations within the EU customs territory
leave this area and then deviates from its correct course without
emergency or other compelling reasons exist, the customs service, if
the master does not comply with a request to return to the EU
Customs territory of the community, bring the ship to a location within the Swedish
the customs area. If the request cannot be granted, or if there is
particular reason to assume that a request would prevent
or significantly complicate a moneymaking of the vessel, the
inbringas without prior request.
Lucrative under the second subparagraph shall not be used against a
foreign ships or in another State's waters, if the
not permitted by agreement with the other State. Law (2011:296).
section 7 of the drivers of or masters of transport means
under customs supervision are obliged to stay on the call made by
the customs officer.
Also the person other than that referred to in the first subparagraph is required
to stay at the request of the customs official. Such a request may be
will be given only if there is reason to believe that he is
the notification required under the customs legislation.
section 8 of the articles 38 and 183 of Regulation (EEC) No 2913/92
provides for goods brought into or out of
EU customs territory shall be conveyed via the route
Customs States.
The Government or the authority, as the Government determines
announces the obligation for drivers of or
Commander of means of transport under customs supervision
that while driving cause such that document the work done
for the means of transport and goods carried on this.
The Customs and Excise Department may prohibit drivers of or masters of
means of transport under customs supervision
1. to make another break during travel within the Swedish
customs area than that caused by a Government action as well as
2. without customs consent arrive or depart with
the means of transport.
The Customs and Excise Department will also announce a ban on entering, leaving,
unload or load transport. Prohibition to enter or
leave the means of transport, however, is not the person in the exercise of
the public service needs to get access to the means of transport.
Law (2011:296).
section 9 if necessary for inspection activities and the
any material obstruction to traffic, the customs service
temporarily close areas where means of transport are unloaded or
loaded or passengers boarding or leaving
means of transport. This also applies to other area in immediate
vicinity of the means of transport, as well as entrances to and exits
from temporary warehouses, free zones and airports.
section 10 of article 14 of Regulation (EEC) No 2913/92, there is a
provision requiring individual obligation to provide
the Customs authorities with the necessary documents and information
and give them all necessary assistance. In article 46 of the same
Regulation lays down rules on the control of goods and the
means of transport carrying them in connection with the
the goods are presented to customs. In article 68 of the same
Regulation and in articles 239 to 247 in Regulation (EEC) no
2454/93 provides for the Customs authorities ' right to
verification of the correctness of the declarations which they have
receipt of review documents and to examine the goods.
For the verification of the Declaration and the obligation to provide data
under this Act, or the customs legislation has otherwise
completed correctly and completely, or to check that
goods do not infringe the rights protected by the
European Parliament and Council Regulation (EU) no 608/2013 of
12 June 2013 on customs enforcement of
intellectual property rights and repealing Council regulation
(EC) No 1383/2003, the Customs and Excise Department also examine
1. means of transport, containers, boxes and other areas where
goods can be stored,
2. areas for temporary storage, customs warehousing, free zones and
free warehouses and areas in airports and rail yards where goods
under customs supervision shall be kept and even locales within
such areas as well as
3. baggage, such as suitcases and briefcases and handbags
and the like carried by travellers on entry to or
exit from the customs territory of the community or by the person as principal having been requested to
stay under section 7.
Provisions on customs control of cash found in the 7 (a)
Cape.
Rules on strip search and body inspection, see
Act (2000:1225) of punishment for smuggling. Law (2014:342).
section 11 For additional inspection referred to in section 10, a customs officer
examine postal items, such as packages, letters and the like
shipments. Such a shipment may be opened, if it exists in
Customs Service or the Exchange Post Office and there is
reason to believe that it contains an item for which
Declaration or the obligation is not fulfilled.
The decision to open letters and other items that can be adopted
contain confidential messages may only be taken by a
official appointed to the task by the head of
The Customs and Excise Department. If the shipment contains a confidential
message will immediately be closed and sent forth
to the receiver. Act (2004:207).
section 12 of A postal item opened under section 11 shall not
be investigated in more detail than is needed with regard to the purpose
with the investigation.
Minutes shall be kept of the investigation. Of the Protocol,
the purpose of the investigation clearly state as well as what has come
presented at this.
The addressee and, if possible, the consignor shall so soon
as possible are informed about the shipment has been opened, unless
special reasons against it.
13 § A senior executive designated to the task of the Manager
for the Customs and Excise Department may decide that a post which is expected
to the specific post office and coming from third countries shall
maintained by Messenger company when it comes to
the post office, if
1. There is reason to assume that the consignment contains
drugs which may be seized under the Act (2000:1225) if
penalties for smuggling and
2. it is necessary for the seizure to take place.
A decision on detention shall be notified to apply certain
specified, a shorter period of time. The decision may be enforced immediately, but
must be promptly examined by the customs officer or of the
General Counsel.
Messenger company is required, at the request of
The Customs and Excise Department, submit a consignment held according to
the first paragraph. Act (2004:207).
section 14 of the customs service shall affix the locks, seals and
recognition marks on a means of transport, containers and other
goods under customs supervision. The customs service also receives
temporarily take care of vehicle registration certificates and the like
the documents, which relate to such means of transport, if necessary
to prevent the departure of the means of transport.
section 15 of the control according to section 10 of the data shall
controlled or on whose behalf the goods are imported or
exported give it that effect control point to
examine the product, transport vehicle or luggage. He shall also
provide access to the premises and other facilities used
for the transportation, storage or operations that control
refers to. On a customs official's request, the driver of or
the master of the means of transport shall be investigated if possible
self present at the investigation.
Customs may decide that anyone who does not comply with the obligation
According to article 69 of the Regulation (EEC) No 2913/92 of
the transport and handling necessary for survey
and sampling of the goods, to pay the Government its cost of
such transport and handling. What is said in Chapter 5. 23 § about
recovery of duty shall apply also to such compensation.
The Customs and Excise Department may grant exemptions from all or part
the liability.
paragraph 16 of the Government or the authority, as the Government determines
announces the obligation for the
declares a to be a customs procedure or report a
be to another customs-approved treatment or use to provide information about
its company registration number or personal identification number, if necessary
control operations or for the obligation under 11
Cape. section 6.
section 17 drivers of or masters of means of transport, in
time, when he has responsibility for goods under customs supervision
make sure that no harm or remove seals or
otherwise wrongful opens what's been under section 14. This
also applies in the case of Customs seals which, according to
Customs legislation approved by the Customs and Excise Department or foreign
Customs authority and, in the case of foreign customs seals in the
Moreover, as according to specific regulations shall be assimilated to
Swedish Customs ' seals.
section 18 If there is reason to assume that a task provided
According to the customs legislation are not real, the customs service to hire
special expert in order to obtain the information needed.
If the task is shown to be untrue, is the task
required to bear the cost of the expert. Such
obligation are not available, if it is false the task relating to the
the customs or taxable value and it finally
specified value does not exceed the declared with more than ten
percent.
The Customs and Excise Department may hire special expert even when a call
to provide information or any document relating to an article do not have
been followed. It is rightfully would have left the task or
the document must bear the cost, if the work does not decide
other things.
If the customs service had cost which, under the first or second
paragraph, someone else has to bear, he shall by decision of
the work to replace the state its cost. What is said in Chapter 5. section 23 of the
on the recovery of duty shall apply also to such compensation.
section 19 of The who because of an emergency or for other compelling reasons
deviating from what is provided for in customs monitoring
the customs legislation, shall immediately report it to the nearest
the Customs office or customs officer.
Where a means of transport which are under customs supervision, or
carrying goods under customs supervision are killed,
the holder of any document relating to the means of transport or the
the load as soon as leave to the nearest customs office or
the customs officer.
The Government or the authority, as the Government determines
Announcing the details of the notification referred to in the first
subparagraph may be made and the document referred to in the second subparagraph shall be submitted to
another authority.
section 20 of the police and the Coast Guard will be involved in
the monitoring and verification activities in accordance with this Act. What
by way of derogation from article 1, also apply to such participation. Furthermore,
What is said in 2, 6 and 10, 14 and 15 sections and in 7 a Cape. If
Customs Service and customs official also Police and
Coast Guard and police and Coast Guard officers
involved in the Swedish Customs ' control activities.
The Government or the authority, as the Government determines
announces the participation referred to in the first
paragraph. Law (2014:678).
section 21 of a promotion company is required to notify the
Customs Service, if in the company's activities raised suspicion
If a shipment contains a drug that can be seized
under the Act (2000:1225) on penalties for smuggling and that on
the request of the Customs and Excise Department, submit such item to work.
The promotions company is required to otherwise participate in
control activities under this Act in respect of goods which
promoted by post, by rail or by air. For it
participating company does not apply (2), 6-10 and 15 sections.
The Government or the authority, as the Government determines
announces the participation referred to in the first
paragraph.
section 22 Transport companies carrying passengers from third
country shall at no cost to the State of the premises and
devices to the Swedish Customs ' disposal which, under what authority
deems necessary for examination and customs clearance of baggage
and vehicles travelling, for questioning,
Strip search and body inspection of travellers as well as for
Customs staff during the break in service.
section 23 of the carriers carrying goods, passengers, or
vehicle to or from Sweden shall, at the request of the customs service
promptly leave the current data on incoming and
outbound shipments that the company has access to. In question
the obligation applies only if the passenger information
refers to the name, itinerary, baggage, and passengers as well as a way for
payment and booking.
Customs Service may request the information referred to in the first subparagraph only if
the data can be assumed to have importance for Swedish Customs '
law enforcement activities.
section 24, Transport undertakings may submit information under section 23 on so
way that they are legible for the Customs and Excise Department through terminalåtkomst.
Customs Service may have access to information through terminalåtkomst only
to the extent and for the duration necessary for the control of
current transport. Customs Service may not modify or otherwise
way to process or store information that will be made available at
This way.
Personal information provided by means other than
by terminalåtkomst shall immediately be destroyed, if they show
not relevant to the investigation and prosecution of crimes.
section 25 of the Customs and Excise Department may present it as is, or can be assumed to be
Declaration or responsible according to customs legislation
or on whose behalf the goods imported or exported;
to provide information, showcase action or hand over a copy
of action necessary for the verification of the Declaration or
the data supply obligation fulfilled properly and completely. With
Act of course request in writing or picture and
absorption which can be read, listened to or otherwise
perceived only by technical means.
section 26 of The practising of such a nature that the task of
importance to the control of another person's tax return or
obligation under the customs legislation can be obtained from
documents relating to the operations shall be submitted to the customs service
to provide information, showcase action or hand over a copy of
Act on legal action between the submitted and the
other person.
section 27 If an order under section 25 or 26 refers to data in the
accounts which are implemented with the help of automatic data processing,
These after customs control shall be provided in
printing or on medium for automatic data processing.
Revision
section 28 of the customs service, for control of that declaration or
data-obligation under the customs legislation completed
really and fully decide on revision of the who is
or can be assumed to be declarations or responsible and
in the operating of such a nature that the task of
importance to the control of another person's tax return-
or obligation can be downloaded from the documents relating to the
the business.
section 29 a decision on revision shall indicate:
the purpose of the audit and on the possibility of excluding
documents and information in accordance with § 34.
Made the audit for review by someone other than the
revised, the customs service, if there are special reasons,
exclude an indication of who or what legal document review
refers to.
In a decision on revision shall appoint one or more customs
officials to execute the audit (Auditor).
The revised shall be informed of the decision before the audit
are enforced. If it is of significance for the control to do
inventory or similar physical control, may, however,
notification shall be made at the time of the audit, if
control might otherwise lose their importance.
section 30 of The revision is to be conducted in conjunction with the revised
and in such a way that it does not unnecessarily impede
the business.
The audit may be executed in the revised, if the
revised permit. The audit shall be made in the revised,
If the revised requests and auditing can be done without
significant difficulty. If the audit is not enforced in the
revised, shall be produced on request to
the auditor against receipt.
In the event that the revised rules interact are not
If a penalty for 10 Cape. 4 section and if proof of
tax Procedure Act (2011:1244). Law (2011:1258).
section 31 During revision, accounting materials and other documents
concerning the activities reviewed, if they are not to be excluded under
section 34.
In the revision, the auditor also take samples of goods and examine
inventories.
32 § the revised duty to tillhandagå
the auditor found in article 14 of Regulation (EEC) No 2913/92.
The revised shall for such action as referred to in section 31 of
possible to put a proper workplace.
The auditor shall, on request, be given the opportunity to use a
technical means for recording that can
be perceived only with such means, if not the revised
Instead, provide a copy of the recording and this
no difficulty can be reviewed with another available technical
AIDS. The auditor must ensure that the copy is consistent
with the inclusion of the revised.
Upon review of the recording referred to in the third subparagraph may only
the technical means and the search terms used as needed
to meet the purpose of the audit. The examination may, if
the revised permit, made through the telephone network.
33 § A revision may not last longer than necessary.
Accounting materials and other documents submitted to the
the auditor shall, as soon as possible and at the latest when the audit
completed returned to the revised.
Have the revised bankrupt when documents shall
returned, the customs authority shall transmit the documents to the
the trustee in bankruptcy. The Customs shall inform the revised
If the documents submitted to the bankruptcy trustee.
The customs service shall promptly provide the revised notice of
the results of the audit in the parts concerning him.
34 section At the individual's request, the following documents
be exempt from the injunction or revision:
1. the document may not be confiscated pursuant to Chapter 27. section 2 of the
the code of judicial procedure and
2. other documents with a significant conservation concern, if
document's content because of special circumstances not
should come to someone else's knowledge and skyddsintresset
considering its importance for control.
The provisions of the first subparagraph shall apply also in the case of
notice under section 25 or 26 to provide details.
35 section a written request for exemption from the injunction to
provide information, showcase action or hand over a copy of the
document shall be filed with the Administrative Court together with
the injunction and the requested document or task.
The revised request to a document shall be exempted from
revision, the document, if the Customs and Excise Department believes it should
reviewed, immediately sealed and handed over to the
the administrative court.
The administrative court shall without delay examine whether the Act
or task shall be exempt from inspection.
Law (2009:834).
36 § in the case of fixation referred to in section 25 determines
administrative law in any form, or the manner in which it shall
be provided in the case.
The administrative court may, in the case of fixation referred to in the first
subparagraph, adopt such restrictions in the Swedish Customs ' right to
itself using the technical means necessary for the task,
to be excluded from review, will not be available
for the work. Law (2009:834).
section 37 if the individual requests it, the administrative court shall examine
If the right decisions can be made without reviewing the document.
Consider the individual to an action or task not covered
of control, handled the issue of the exemption on the way
set out in paragraphs 35 and 36 and in the first subparagraph. Law (2009:834).
38 section Of a document or part of document excluded from
control, its content cannot be reproduced or relied upon before
presentation of the review or otherwise, in the face of authority. This
also applies if a document, without a decision by the Administrative Court,
returned after the requested exemptions.
A decision in the case of exclusion of action or task
effective immediately, unless otherwise specified in the decision.
Law (2009:834).
Checks and inspections carried out by Community institutions
§ 39 provisions regarding the Commission's checks and inspections
see Council regulations (EC, Euratom) No 2988/95 of 18
December 1995 on the protection of the European Communities ' financial
intressen9 and (Euratom, EC) no 2185/96 of 11 november 1996
If the checks and inspections carried out by the Commission
in order to protect the European Communities ' financial
interests against fraud and other oegentligheter10.
Control measures are also in the European Parliament and of the Council
Regulation (EC) No 1073/99 of 25 May 1999 concerning investigations
conducted by the European anti-fraud Office
(OLAF) 11.
Chapter 7. Customs control in respect of infringing certain intellectual property
rights
§ 1 provisions on customs control in respect of the infringement of certain
intellectual property rights exists in the European Parliament and
Council Regulation (EU) no 608/2013 of 12 June 2013
Customs enforcement of intellectual property
rights and repealing Council Regulation (EC) no
1383/2003.
Terms used in this chapter has the same meaning as
set out in Regulation (EC) no 608/2013. Law (2014:342).
section 2 of the Customs and Excise Department appoints the unit within the Agency as provided for in article
5.1 of Regulation (EU) no 608/2013 is competent to receive and
process applications. Law (2014:342).
section 3 of the customs service shall inform the holder of the decision
its decision pursuant to article 11, 13 or 16 of regulation
(EU) no 608/2013. Such notification shall be provided within 30
working days after the customs service
1. become aware of the circumstances on which to
basis for a decision pursuant to article 11 or 16 of the
Regulation, or
2. receipt of such a request as referred to in article 13 of the
the regulation. Law (2014:342).
section 4 of the customs service shall inform the holder of the decision
following decisions of fact pursuant to Regulation (EC) no
608/2013:
1. the decision to grant or deny a request made under article
12.1 for an extension, or
2. decisions pursuant to article 12(5) to revoke or amend a
decision on the extension.
Such notification shall be provided within 30 working days after
the customs service
1. receipt of such a request as referred to in article 12(1),
or
2. become aware of the circumstances on which to
basis for a decision pursuant to article 12(5). Law (2014:342).
5 § Incurred an injury to a be upon such inspection
referred to in article 19(1) of Regulation (EU) no 608/2013, are responsible
the inspecting for damage. Law (2014:342).
section 6 of the Questions as to whether the goods infringe an intellectual property
right and how it should apply to the goods in that case
be considered by the Court as regards the intellectual property
right at issue.
The Court may indicate interim decision to reprieve
with the release or detention of the goods shall cease.
The Customs and Excise Department should enforce final judgments and orders
from the Court for the release, modification or destruction of
goods whose release postponed or detained by
The Customs and Excise Department. Law (2014:342).
section 7 If there is a final judgment or a decision
destruction or other action with goods whose release
have been postponed or held by the customs service, has
the holder of a right to compensation for their
costs associated with customs action against goods.
Liability under the first subparagraph is that which
the Court's decision has been received. Can the claim be directed
against multiple people, these jointly and severally liable to
replace the holder of the decision. Law (2014:342).
section 8 Government or authority the Government determines
notifies the
1. the request referred to in article 13 of Regulation (EC) no
608/2013,
2. sampling in accordance with article 19(2) of Regulation (EC) no
608/2013,
3. the consent referred to in article 26(5) of Regulation (EU) no
608/2013, as well as
4. enforcement of judgments and decisions in accordance with paragraph 6 of the third
paragraph. Law (2014:342).
7 a Cape. Customs control of cash
paragraph 1 of the rules concerning notification requirements for cash, see
European Parliament and Council Regulation (EC) No 1889/2005 of the
on 26 October 2005 on controls of cash entering
in or out of the community. Law (2007:271).
section 2 of the notification pursuant to article 3 of Regulation (EC) No 1889/2005
must be submitted in writing or electronically. Law (2007:271).
section 3 For verification that the obligation under the regulation
(EC) No 1889/2005 have been completed, the customs service to investigate
means of transport and luggage, including suitcases and portfolios, as well as
handbags and the like carried by travellers on entry to the
or exit from the customs territory of the community. Law (2011:296).
section 4 If there is reason to believe that a person has not
fulfilled their reporting obligations under Regulation (EC) no
1889/2005, the strip search in order to identify cash
funds be carried out on him or her.
At the strip search pursuant to the first subparagraph, the provisions
in section 29 of the Act (2000:1225) if the penalty for smuggling is applied.
Law (2007:271).
paragraph 5 of article 4(2) of Regulation (EC) No 1889/2005
provisions on retention of cash. If
notification requirements under the regulation have not been met, the
Customs Service detain if necessary to
carry out a check. Law (2007:271).
section 6 of the Government or the authority that the Government may
announce details relating to the notification referred to in paragraph 2.
Law (2007:271).
Chapter 8. Customs allowances and late fee
Article 1 for the purposes of applying the provisions of this chapter
terms of the debtor while the who is required to
to pay taxes according to Chapter 5. 11.
The Declaration also applies to such declaration
with tax accounting referred to in Chapter 3. 3 a §. Law (2010:102).
Tariff supplement
section 2 If the debtor and required to provide written
or by using data-processing techniques to established customs declaration on
any way other than orally during the proceedings has left a
false information to management for heading the ring, to a
special fees (tariff) will be charged. The same applies, if the
the debtor has submitted such a task in a case relating to the
review of the Customs assessment decision or appeal
case concerning the fixing of the tariff and the task does not have
accepted after the merits of the case.
A task is to be considered wrongful where it is clear from that
1. a left task is incorrect, or
2. a task that should be left to the management of tariff ring
have been omitted.
A task should not, however, be regarded as false if
1. task along with the rest of the information is
enough material for a proper decision, or
2. the obvious cannot be the basis for a decision.
Duty extension is 20% of the duty that would not have
incurred, if the incorrect task accepted.
Fare calculation referred to in the third subparagraph is made after 10%
as regards the value added tax shall be deducted on the financial statements
of tax under the VAT Act (1994:200).
Law (2011:1258).
2 a of the Tariff extension is applied to the debtor in cases where the
skönstulltaxering has been on grounds of non-
Customs Declaration and such have not come in even though
order sent to the debtor, where the deviation from
the Declaration has been made in the skönstulltaxering. The extension is
twenty percent of the duty due to skönstulltaxeringen
In addition to the customs duty is levied on the debtor that would otherwise have been imposed on
him. To the extent that the heading ring includes erratum of a
false information from debtor charged, however, customs allowances referred to in
section 2 of the third paragraph. Lag (2003:214).
section 3 of the customs allowance shall, also in cases other than those referred to in (2)
and (2) (a) section, be imposed on duty shall be levied on the basis of
1. illegal entry,
2. unlawful removal of goods from customs supervision, or
3. disposal otherwise of a non-gemenskapsvara, in violation of
prescribed restriction on disposal.
The first paragraph applies only if the debtor is rightfully would have
left a written or prepared with the data processing technology
Customs declaration for the purposes of determining the tariff.
Tariff supplement referred to in the first subparagraph is twenty percent of the
duty imposed. Lag (2003:214).
section 4 of the disposal of a "be contrary to the
the prescribed condition for exemption from or reduction
or refund of duties shall be subject to the tariff extension.
Duty extension is then twenty percent of the tariff benefit
the debtor is deprived. Lag (2003:214).
5 for the purposes of section 2 and 2A of the debtor is responsible for
acts and omissions of his agents. Customs Declaration
or other document provided for a debtor's legal
person shall be deemed to have been provided by the debtor, unless it was
apparent that the respondent did not have the power to represent the
the debtor. Lag (2003:214).
section 6 of the Tariff supplements should not be taken out
1. If the debtor voluntarily has corrected the errors of the task
or notified the ratio referred to in paragraph 3, or
2. where the amount of duty that could have withheld by
the fallacy or passivity is insignificant.
Law (2011:1258).
section 7 Duty extensions to the State. Lag (2003:214).
section 8 if the payment obligation of the customs can no longer be imposed,
may not impose customs duty extensions on amount.
Late payment fee
section 9 of the declared goods for release for free
circulation with application of simplified declaration procedure
or local clearance procedure has not come up with
supplementary customs declaration at the time that the last
would have been made, a separate fee (late fee)
applied to him.
The late payment fee is 400 SEK. If the requested to leave
Declaration does not fulfil its obligation within the firm
time, however, the fee is 800 kroons.
Provisions common to customs allowances and late fee
paragraph 10 of the judgment debtor and the declarant shall wholly or partially
relieved of duty extensions and late fee if it is
unfair to levy the fee with the full amount.
The assessment should take account in particular of
1. the inaccuracy or failure to act which led to the charge may
be assumed to have
– stood in relation to the debtor's and declarant's
age, his health or his representative or similar
conditions, or
– due to a miscalculation of the rules or the importance of the
actual conditions,
2. fee is not commensurate with the fallacy
or passivity,
3. an unreasonably long time has passed after the customs service has
found reason to believe that the fee to be charged without the
as this fee is to blame for the delay, or
4. the inaccuracy or passivity also has meant that the
that payment is made to the liability for offences under the Act
(2000:1225) on penalties for smuggling or 10 Cape. This law
or become subject to forfeiture of the exchange of criminal
activities under chapter 36. 1 b of the Penal Code.
The declarant may be exonerated wholly or partly from
late fee even when passivity is insignificant.
Law (2011:1258).
section 11 of the Customs surcharge or penalty must not be imposed since
the debtor and the declarant has died.
section 12 If a non-gemenskapsvara or its value shall be forfeited,
tulltilllägg shall not be charged to the extent that the product or its
value is forfeited. A previously announced decision on such a levy
shall be repealed or amended since the judgment or decision
includes forfeiture has become final.
section 13 questions about customs allowances and late fee assessed by
The Customs and Excise Department. However, the Administrative Court, in an action of
the General agents referred to in Chapter 9. section 1, questions about
tariff supplement due to incorrect information on customs. Such
the action may be brought, if the incorrect task not accepted
After the merits of the case or has not been tried in the case. Action
shall be instituted by filing within one year from the end of the
month in which the judgment or the final decision in the case, has won
the force of law.
Before deciding on the application of the tariff extension or
late fee, the debtor and the declarant
possible, be given an opportunity to be heard.
14 repealed by law (2011:1258).
section 15 of the provisions in Chapter 5. paragraph 7 and 8, 9, 16
and § 23 apply also in the case of tariff increases and
late fee.
Chapter 9. Appeal
Article 1 Of the customs service, there shall be a general counsel. The
the Attorney General may appeal the decision of the customs in such
cases referred to in paragraphs 3 and 6.
The Government or the authority the Government appoints the
Attorney General and replace him.
section 2 of the Following decision of the Customs Administration may be appealed to the General
Administrative Court:
1. the decisions provided for in the customs legislation,
2. the decisions referred to in article 4(2) of Regulation (EC) No 1889/2005,
and
3. a decision as referred to in article 7(2), 9(1), 11.3, 12.1, 12.2, 12.5, 13
or 16 of Regulation (EC) no 608/2013 and the decision to reject
an application that does not fulfil the conditions of article 5(3) of the
the regulation.
Customs or other administrative authority decision on
reduction or relief under Chapter 5. section 13, fourth subparagraph
or section 19 be appealed to the Government.
Swedish Customs ' decision on the revision according to Chapter 6. section 28 must not
subject to appeal.
Leave to appeal is required for an appeal to the administrative court.
The same is true for an appeal in the case referred to in Chapter 8. section 13.
Rules on the appeal by Swedish Customs ' decision
regulations on the basis of an authorization under this Act
announced by the Government. Law (2014:342).
3 § If an appeal pursuant to article 2 of the decision in
tariff in a matter that can be important to adoption
by customs or decisions concerning the adoption of the other taxes than customs
According to Chapter 5. section 11, second paragraph, the appeal have come
to the Customs and Excise Department within three years from the date on which the customs debt
the tax liability was incurred or entered. If the decision has
notified later than two and a half years after the date of
the customs debt was incurred or the tax liability arose,
However, the time for appeal, if the appeal thereby becomes
longer, come in within two months from the date on which the debtor
or the taxpayer received the decision.
If the decision referred to in the first subparagraph has been reconsidered, may also
the amended appeal within the three-year period. If
challenging given later than two and a half years
After the date on which the customs debt was incurred or tax liability
However, the appeal is entered, if the time for appealing
This makes longer, come in within two months from the date
When the debtor or the taxpayer had part of
the amended.
The debtor or the taxpayer may appeal against a decision
referred to in the first and second paragraphs, even if it's not passed him
received. Act (2000:1428).
section 4 If the appeal is rejected as too late, not received,
Customs shall promptly review the contested decision.
An appeal expires, if the decision at the review changes
as requested by the appellant. The decision shall contain an express
enlightenment that causes this effect.
If the decision is changed in any way other than what is requested, shall
the appeal shall be deemed to include the new decision. There are reasons for
There, the appellant, being given the opportunity to withdraw
the appeal.
§ 5 an appeal not rejected as too late ending
or due under paragraph 4, together with
the file submitted to the Court which shall
examine the appeal. If there are special reasons,
the appeal is submitted without prior review.
section 6 of the provisions in paragraphs 3-5, also applies to appeal of decisions
If rate, tariff increases and late fee.
A debtor's or taxpayer's claim in respect of duty Add-ons
shall, irrespective of the time limits laid down in paragraph 3, whether the decision on the
the customs tariff does not intend that the extension has become final.
The same applies if the customs service or the Attorney General
made such a claim in favour of the debtor, or
the taxpayer. If the claim is presented first in the Court, can
the Court may decide that it shall be admissible by
The Customs and Excise Department.
What is said in the second paragraph also applies a deklarants claim
in case of late payment fee. Act (2000:1428).
Article 7 where a party has appealed the Tariff Board's decision in such a
case referred to in paragraphs 3 and 6, the other party may also file an appeal
the decision, even if it is for the defendant prescribed time for
appeal has expired. The counterparty's letter should have come
to the Customs and Excise Department within two months from the date the respondent
got some of the first evidence the letter of appeal
or, if the defendant is not a part of it before the end of the
period within which the last would have been received, from the end
by this time.
Is revoked or expires otherwise it first
the appeal is also the later appeal expired.
section 8 of the articles 7 and 244 in the Regulation (EEC) No 2913/92
contains provisions on the enforcement of the decision being appealed.
These provisions also apply decision on skönstulltaxering,
Customs allowances and late fee and decision on other taxes than
duty payable to the customs service. Also other decisions of the
The customs service made in accordance with the customs legislation, and which is not
means the case will be settled definitively shall apply immediately.
section 9 If the Attorney General has lodged an appeal against a
Customs assessment decision, hence prompted action on Customs Add-ons
or late fee to be brought at the same time.
section 10 the Attorney General may appeal against a decision of
the administrative court or administrative Court of appeal in matters referred to in 3
and 6 §§ even if the delegate has not previously held public
proceedings in the case. Law (2009:834).
repealed by law 11 (2013:101).
section 12 if anyone has appealed a decision by a
administrative law or Chamber right in matters referred to in 3 and
6 sections, also get someone else who has had the right to appeal
the decision to submit an appeal, although the time for
appeal that applies to him or her.
Such an appeal must be made within one week from
the expiration of the period within which the first appeal
would have been made.
Is revoked or expires otherwise it first
the appeal is also the later appeal expired.
Team (2013:101).
section 13, If the Attorney General appeals the decision, the
the Attorney bringing the public action.
In proceedings relating to decisions on matters referred to in paragraphs 3 and 6 sales
the public proceedings in the Supreme Administrative Court of the
Attorney General. Law (2010:1455).
section 14 of the Attorney General may take over the task of in General
Administrative Court bring public actions in a particular
case or group of cases involving issues such as
referred to in paragraphs 3 and 6.
The Attorney General may Commission an official of
The Customs and Excise Department to represent the public in General
Administrative Court.
The provisions of the first and second subparagraphs shall also apply in case
If the payment assurance. Law (2011:1258).
section 15 of the Attorney General may, within the applicable for delegate
time for appeal proceedings in matters referred to in 3 and
6 sections for the benefit of a single party. The delegate has the same
jurisdiction of the individual.
The provisions of the first subparagraph shall also apply in case of
payment assurance. Law (2011:1258).
section 16 of the proceedings relating to the decision referred to in paragraphs 3 and 6 will get action
not be changed otherwise than as mentioned in paragraphs 17 and 18.
The appellant limited his action or invoking a new
fact without question as
change, are not considered to be modification of the action.
17 § in proceedings concerning decisions referred to in paragraphs 3 and 6 may
the appellant produce a new claim unless a new question
thus introduced into the goal.
In the case of administrative law, the appellant also, within the time
applicable to the appeal, enter a new issue that has
connection with the question that must be examined, if the Administrative Court
finds that the issue without the inconvenience can be tried in the case.
Law (2009:834).
section 18 in proceedings on the tariff ring, the appellant shall enter a query
If customs additions that were prompted by the tax issue
subject to trial, if the Court finds that the
Customs the append query without the inconvenience can be tried in the case.
Article 19 if the Court in a case referred to in paragraph 17, second subparagraph, and
section 18 does not address the new issue to the trial, the Court
submit it to the Customs and Excise Department for examination.
20 § if in proceedings concerning decisions referred to in paragraphs 3 and 6
There are several issues, especially a decision in any of them
Despite the fact that the proceedings in General has not been completed.
21 § if in proceedings concerning decisions referred to in paragraphs 3 and 6
is appropriate for the purposes of the investigation, the special resolution
given over one of a number of circumstances, each of which has
immediate relevance for the outcome of the case or how a particular
the resulting question, which mainly concerns the application of the law, shall:
be assessed in determining the matter.
When the particular decision determines the law with respect to
the circumstances of the decision will be appealed in particular or
only in conjunction with an appeal against the Court's final ruling
in the case. If the Court determines that the decision should be appealed
in particular, it may order that the case be otherwise rest to
its the particular decision has become final.
section 22 in dealing with in administrative law and the right of
objective of tariff surcharge or demurrage, oral
hearing be held, if the individual Oral party requests it.
negotiation need not be kept, unless there are
reason to believe that the fee will be charged.
Law (2009:834).
section 23 If an action for liability according to Chapter 59. section 13
tax Procedure Act (2011:1244) has been raised by the application to
a representative of a legal person, to what is said in
This chapter if taxable, complainant, individual, party or
counterparties also apply to the representative. Law (2011:1258).
section 24 questions about securing evidence heard by the administrative law
in whose area of jurisdiction the decision on securing evidence to be enforced
or has been executed. Law (2011:1258).
section 25 of the questions about payment assurance review by the
administrative law jurisdiction under chapter 46. § 19
tax Procedure Act (2011:1244) or the administrative law
who is competent to hear an appeal of the decision on the
Customs, tax, interest or fee payment protection
apply. Law (2011:1258).
10 Cape. Liability provisions
§ 1 the person willfully or negligently violates
provision in the customs legislation, or to the obligation in
Article 3 of Regulation (EC) No 1889/2005 7 a
Cape. section 2 of the customs offence is sentenced to a fine. The same applies to
Anyone who intentionally or negligently violates the decisions
Customs Service announced with the support of the customs legislation
1. If the obligation to keep records and submit information about
goods stored in temporary storage, customs warehouse, free zone
or free warehouses or subject to simplified procedure
for the purposes of a customs procedure,
2. where the obligation to provide information or document
to the Customs and Excise Department or
3. If the use or consumption of a
non-gemenskapsvara. Law (2014:342).
In minor cases, it should not be responsible.
Law (2014:342).
2 § Responsibility for customs offence arises does not, if the Act is
faced with penalties in the Penal Code, the Act (2000:1225) of punishment
smuggling Act (2002:444) if punishment for the financing of
particularly serious crime in some cases or law
(2003:148) if the penalties for terrorist offences. Law (2009:72).
paragraph 3 of the General prosecution of customs offences may be brought only after
consent of the customs service.
section 4 When customs service under the customs legislation put before
someone to take action needed for customs clearance or other
Customs clearance or for customs control activities,
Customs Service put out a penalty.
The Customs and Excise Department can even put out a penalty, if someone has not left
task or act properly in the customs legislation
or has not fulfilled the obligation provided for in article 14
in Regulation (EEC) No 2913/92 or in Chapter 6. 16, 17, 22, 23
or section 32 of this Act.
The first and second subparagraphs shall not apply, if there is reason
to assume it to be submitted to, or, if he is a
legal person representative has committed an act which is
criminal offence or may lead to the imposition of duty and Add-ons
relating to the investigation of a case related to the alleged
the deed. Lag (2003:214).
§ 5 The breach penalty payment mechanism as a convicted not to
responsibility according to § 1 of the Act covered by the injunction.
section 6 special provisions relating to investigation, coercive measures,
prosecution etc. at offences relating to importation or exportation is available in
Act (2000:1225) of punishment for smuggling.
11 kap. Specific provisions
section 1 of the information that someone has left on an article under
provisions of Regulation (EEC) No 2454/93 or regulations
as regards the particulars to be given in the customs declaration or
notification to any other customs-approved treatment or use referred to in 4
Cape. 2 § may be used also for statistical purposes.
The Government or the authority, as the Government determines
Announcing the details of means of transport
from or to third countries shall communicate to the
The Customs and Excise Department for transport statistical purposes.
section 2 of the amount under the customs legislation, shall be paid to
or paid from the customs service shall be rounded to the nearest
lower the whole krona.
section 3 of the Ordinance On customs tariff site occurs at no cost to
public within the areas and times that Government
prescribes. The Government or the authority that the Government
determines may provide that the Customs Ordinance in other cases
shall be done at no cost to the public.
section 4 of The Ordinance imposing the tariff that is not free of charge
shall pay the fee for the Ordinance according to tariff
the Government or the authority, as the Government determines
prescribes.
section 5 of the Government or the authority that the Government may
provide that the fees payable for permits to
moratorium and issuance of the tariff Bill.
6 §/expires U: 2016-01-01/
The Customs Office shall, on request, provide the following
authorities information which may affect the customs service and
relating to the import or export of goods: the Swedish work environment authority,
Building and planning, the Swedish National Electrical Safety Board, marine and water,
The State's agricultural work, the Swedish Chemicals Agency,
Commerce, Consumer Protection Agency, Enforcement Authority,
NFA, the National Authority for
civil contingencies Agency, the environmental protection agency, postal and
Telecom Agency, Authority for radio and television, Sveriges
Riksbank, the Swedish tax agency, the Swedish forest Agency, State
the energy authority, central statistical office, the Board of
accreditation and technical control and Transport Board.
The Customs and Excise Department should also provide
Security service information contained in the customs service and
relating to the export of goods. Law (2014:1008).
6 §/entry into force: 01/01/2016
The Customs Office shall, on request, provide the following
authorities information which may affect the customs service and
relating to the import or export of goods: the Swedish work environment authority,
Building and planning, the Swedish National Electrical Safety Board, marine and water,
The State's agricultural work, the Swedish Chemicals Agency,
Commerce, Consumer Protection Agency, Enforcement Authority,
NFA, the National Authority for
civil contingencies Agency, the environmental protection agency, postal and
Telecom Agency, the Agency for press, radio and television, Sveriges
Riksbank, the Swedish tax agency, the Swedish forest Agency, State
the energy authority, central statistical office, the Board of
accreditation and technical control and Transport Board.
The Customs and Excise Department should also provide
Security service information contained in the customs service and
relating to the export of goods. Law (2015:810).
6 a of the customs service shall notify the Swedish tax authorities, if
1. There is reason to believe that any
(a)) other than by word of mouth has left or will
provide false information to the tax office, or
b) fails or will fail to submit
VAT return, statement or other
the prescribed information to the Revenue Commissioners, and
2. it is possible that VAT is withheld,
incorrectly credited or refunded.
The notification shall indicate the circumstances which
underlying assumption. Law (2014:51).
section 7 of the customs officer and Coast Guard official who may
knowledge of a crime according to the Constitution, with which compliance is
The customs service has to monitor, report on it to the
their foreman as soon as it can be done.
The officer may report remission if the crime with respect
to the circumstances of the particular case is insignificant and
It is obvious that the crime should not give rise to any other
penalty than fines.
Transitional provisions
2000:1281
This law shall enter into force on 1 January 2001. At law
entry into force ceases Customs Act (1994:1550) and the Act
(1994:1552) on customs control of trademark infringements, etc. to
apply. The repealed laws shall, however, still applicable in
question about
1. goods which are or ought to have been declared for release for
free circulation before the entry into force and
2. applications under article 3 of Regulation (EC) No 3295/94
submitted to customs before entry into force.
2003:732
This law shall enter into force on 1 January 2004. If
The national tax board or a tax authority pursuant to older
regulations in Chapter 11. 6 § has requested information from
The Customs Office shall, after the entry into force rather than the data
be submitted to the tax office.
2003:749
1. this law shall enter into force on 1 January 2004.
2. If an action to impose a representative of a legal person
payment obligation under Chapter 5. section 24 has been raised at the General
Court prior to the entry into force, the older regulations.
The reference in Chapter 5. section 24 of Chapter 12. section 6 of the first, second and
fourth subparagraphs Russian tax authority Registration Act (1997:483), then, in
rather than refer to Chapter 12. 6 and 6 (b) of the same law.
2007:1276
1. this law shall enter into force on 1 January 2008.
2. The new wording of Chapter 3. § 1 and Chapter 4. section 12 apply
for the first time on 1 July 2009.
2011:1258
1. this law shall enter into force on 1 January 2012.
2. The law shall apply to conditions relating to time
After the end of 2011.
3. The new provisions relating to compensation for the costs of
agents, counsel or investigation in Chapter 1. section 8 applies to
costs in cases and cases that begin after the end of 2011.
4. the provisions on interest in Chapter 5. section 16, section 20
the third and fourth paragraphs and 21 second paragraph applied to
interest relating to the period from 1 January 2013.
Of interest pertaining to the time before that comes
the provisions on interest in chapter 19. Russian tax authority registration law
(1997:483).
2013:101
1. this law shall enter into force on 1 July 2013.
2. Older regulations apply for decisions rendered
before the entry into force.
2014:51
1. This law shall enter into force on January 1, 2015.
2. Older rules still apply in the case of
value added tax on importation for which liability occurred
before the entry into force.