How to Export to Sweden in 2026: 25% VAT, 6% on Food, Import VAT, EORI

Duty and import VAT: rates and base

Sweden applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Duty is charged on the customs value, normally the price paid plus freight and insurance up to the point where the goods enter the EU (Union Customs Code, Article 71). The taxable amount for import VAT is the customs value plus customs duty and other state taxes or charges, plus indirect costs such as packaging, transport and insurance from the point of entry to the final destination.

Import VAT follows the Swedish rates. Most goods are taxed at 25%, including wine and spirits. The 12% rate applies to items such as hotel rooms, restaurant services and certain repairs, and 6% to items such as books, admission fees and passenger transport. From 1 April 2026, foods are taxed at 6%. Example with an assumed duty rate of 4%:

• Customs value, the price plus freight and insurance to the EU border: EUR 10,000.
• Duty at 4%: EUR 400.
• Transport from the point of entry to the buyer in Sweden, not in the customs value: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 25%: EUR 2,650.
• A VAT-registered importer reports the EUR 2,650 in its VAT return and can deduct it there; an importer not registered for Swedish VAT pays it to Swedish Customs.

Who pays the import VAT: Skatteverket or Swedish Customs

If the importer is registered for Swedish VAT, it reports and pays the import VAT to the Swedish Tax Agency in its VAT return for the reporting period in which Swedish Customs issued the customs invoice or customs receipt. The taxable amount goes in box 50, in Swedish kronor, the output VAT in boxes 60 to 62 depending on the rate, and the deductible input VAT in box 48, so for a business with full deduction there is no cash outlay at import. If the importer is not registered for Swedish VAT, it pays the import VAT to Swedish Customs, which also charges VAT on all goods imported for private use.

For an exporter, this means a VAT-registered Swedish buyer importing on DAP or FCA terms pays no import VAT at the border. If you sell DDP and act as importer yourself without a Swedish VAT registration, you pay it to Swedish Customs; take Swedish VAT advice first (see Triplicate's note on postponed import VAT in Europe).

EORI and consumer parcels

Swedish EORI numbers are the country code SE followed by the business registration number, for example SE5512345678. Applications are made through Swedish Customs' web form and are free; most are handled automatically within one hour. An application on behalf of a foreign company needs no Swedish e-ID but is processed manually and may take up to five business days. A seller outside the EU usually needs none if the Swedish buyer or its customs agent declares the goods (see Triplicate's note on EORI numbers).

Sales to Swedish consumers follow the EU rules: for consignments up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 to 1 July 2028 distance sales in these consignments pay a customs duty of EUR 3 per item. Above EUR 150, Swedish Customs charges the import VAT (see Triplicate's guide to exporting to the EU).