How to Calculate Duties and Taxes on Imports to Sweden

Swedish import VAT is 25% on most goods and 6% on food and printed matter such as books and newspapers, charged on the customs value plus duty. Online orders from outside the EU worth EUR 150 or less also pay EUR 3 duty per goods line, and all online orders pay a EUR 2 fee per line since 1 November 2026. A VAT-registered company reports the VAT to Skatteverket instead of paying it to Tullverket.

• Valuation basis: CIF
• Tax base: Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.
• VAT standard rate: 25%. Food fell from 12% to 6% temporarily from 1 April 2026 to 31 December 2027. Restaurant service stays at 12%.
• Reduced rates: 12%, 6%

IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.

• Skatteverket and Riksdag pages read as official-domain search excerpts. Tullverket's English page on the new duty was read in full; its other pages and PostNord refuse automated reads, so those are excerpt only.

How you pay depends on your registration when Tullverket decides the customs value.

• VAT-registered company: you pay duty to Tullverket and report the VAT to Skatteverket in your VAT return. Put the taxable base in SEK in field 50, and the output VAT in field 60, 61 or 62 according to the rate. Registration is normally read from your EORI number, so you don't usually state your VAT number separately, except under indirect representation.
• Company not registered for VAT: you pay import VAT directly to Tullverket.
• Private buyer: the carrier or seller handles it, and collects from you where it wasn't paid at checkout.

Declarations go through the e-service Tulldeklaration import, EDI or a representative. In the standard declaration, A00 is duty and B00 is VAT to be reported to Skatteverket, and the taxable base has to accompany B00. Many importers leave this to a customs broker. Tullverket and Skatteverket pages were read through official search excerpts, so check the current handbook before relying on box or code numbers.

The duty and fee are set in euro and charged in kronor. When we read it, Tullverket's consumer page converted EUR 150 to SEK 1,655.30. That moves with the rate, so a basket close to the line can flip between flat duty and the tariff.

Up to EUR 150, a distance sale pays EUR 3 for each goods line. A phone case and a sweater are EUR 6. Two identical sweaters are normally one line. Above EUR 150, the tariff rate applies to the customs value, which includes transport and insurance to the EU border. The EUR 2 fee is added at any value, and Tullverket stresses that it's a different charge from the duty.

VAT then goes on the sum of the customs value, the duty and the other charges. With IOSS, the seller has charged Swedish VAT at checkout and there's none due at import. Tullverket has its own calculator, Tullräknaren, for consumer purchases. For a business view, the import duty calculator and landed cost go further.

1. Find the code: use the HS code classifier, then check the rate in Tulltaxan, Tullverket’s tariff.
2. Decide the sale type: sales to consumers can use the flat duty. Sales to businesses sit outside it.
3. Convert to euro: test the goods value against EUR 150, without transport and insurance.
4. Set the duty: EUR 3 per goods line up to EUR 150. Otherwise, the tariff rate on the customs value.
5. Add the fee: EUR 2 per goods line on any distance sale.
6. Pick the VAT rate: 25%, or 6% for food and printed matter. Restaurant service stays at 12%, which rarely matters at the border.
7. Calculate the VAT: on customs value, duty, fee and onward transport to the first destination.

Rain jacket and a bike light, no IOSS, two lines, and we’ve used the ECB rate for 5 November 2026 (EUR 1 = SEK 10.9845).

Tullverket uses its own rate, so expect small differences.

Japanese green tea at the food rate, no IOSS, one line.

Machine parts to a VAT-registered company in Göteborg, tariff rate assumed at 2.7%.

It’s deductible on the same return if you’re entitled.

• Using 12% for food: it’s 6% from 1 April 2026 until 31 December 2027.
• Paying VAT to Tullverket when you’re registered: it goes in your return. Tullverket normally reads your registration from your EORI number.
• Testing EUR 150 with shipping included: the limit is on the value of the goods.
• Forgetting the fee above EUR 150: the EUR 2 per line still applies, on top of the tariff duty.
• Planning to file your own parcel declaration: PostNord warns that the rules from 1 July 2026 make this harder.

Food at 6%. VAT on food fell from 12% to 6% on 1 April 2026, as a temporary measure until 31 December 2027. Anything older that gives 12% for food is out of date until then. If you're pricing food for delivery after that date, say which rate you've assumed.

Gifts. Goods sent between private individuals as non-commercial gifts stay free of duty and VAT up to EUR 45. Tullverket's page gives that limit as SEK 600.

Preference. A trade preference can replace the EUR 3 only if IOSS wasn't used and the goods are declared in H1, according to the Commission's guidance.

Business consignments. The EUR 3 covers distance sales only and the old relief is gone, so a Swedish company pays the normal tariff at any value. Irish, German and Austrian customs instructions say so in terms.

The EUR 3 ends. It runs until 1 July 2028, unless the Commission proposes an extension after its assessment due by 1 December 2027. Sellers should read IOSS and VAT, and de minimis covers the history. This is guidance, not legal advice.