Moving to Sweden: Customs

The European Customs Union, established in the late 1960s, is a trade consortium comprising European Union (EU) member states. Its primary function is to enable these member states to operate collectively as a unified entity in terms of trade. This cooperation is characterized by the absence of tariffs on goods traded within the union and the enforcement of uniform customs duty rates for goods originating from external countries. Beyond facilitating trade, the customs union plays a vital role in safeguarding against the trafficking of hazardous products, plants, and animals. Moreover, it actively combats organized crime, terrorism-related offenses, and tax evasion.

The process of moving your household belongings to Sweden depends on whether you are relocating from within the EU or from outside the EU, in accordance with EU regulations. When moving from one EU country to another, you are exempt from paying customs taxes, and there is no requirement to declare your items to Swedish customs.

However, if you are moving to Sweden from outside the EU, you will need to apply for relief from duty and tax on your personal belongings. The specific regulations may vary based on whether you are a new immigrant or a returning resident.

You are classified as a new immigrant to Sweden if the following conditions apply:

• You have never previously resided in Sweden or any EU member state.
• You and your family have lived outside the EU for a minimum of one year.
• You are unaccompanied by family members with current ties within the EU.

To qualify as a returning resident, you must have prior residence or familial connections in Sweden and have been absent from the country for just one year due to temporary work or travel.

It's important to note that duty and tax relief doesn't apply to new, unused products. To import your belongings under this relief, you must provide evidence that these items have been used and in your possession for some time. It should be evident that these goods are not intended for commercial purposes.

Permissible personal belongings for import to Sweden include household items, linens, furniture, personal effects, bicycles, and various vehicles such as cars, motorcycles, boats, or caravans.

When planning your move to Sweden, you must consider the customs allowances. If you are moving from another EU country, there are no specific restrictions on the quantity or value of the goods you can import, provided they are for personal use and not intended for commercial purposes. However, when moving from a non-EU nation, certain restrictions apply when entering Sweden, including:

• One liter of spirits with an alcohol content over 22% ABV
• Two liters of spirits with an alcohol content under 22% ABV
• Four liters of wine
• 16 liters of beer
• 200 cigarettes
• 100 cigarillos
• 50 cigars
• 250 grams of tobacco
• Other items valued up to 4,300 SEK (approximately 440 USD)

Prohibited items for import into Sweden include firearms and ammunition, prescription drugs and narcotics without proper documentation, and meat and dairy products from outside the EU/EEA.

When declaring or claiming your belongings at customs, you will need to provide the following documents:

• Valid passport
• Detailed itemized list of your belongings
• Completed Swedish customs form

You have several options for shipping your belongings to Sweden. As Sweden is part of the Scandinavian peninsula, shipping via cargo ship is a common and cost-effective method. However, it's essential to note that this mode of transport can take several months, depending on the origin of your shipment.

The oversight of all goods, whether for commercial or private use, entering and exiting Sweden falls under the purview of the Swedish Customs service. This encompasses a wide range of items, including but not limited to weapons, alcoholic beverages, tobacco products, plants, food items, medicines, and various other commodities.
In the case of importing dogs, cats, and ferrets, specific rules are in place to safeguard against the potential transmission of rabies within Sweden. These regulations are established by the European Union. If you have intentions to travel to Sweden with your pet, it's essential to acquaint yourself with the requirements outlined by the Swedish Board of Agriculture to ensure a smooth and compliant process.

The prevailing tax regulations in Sweden hinge on an individual's tax residency and the source of their income. For extended business travelers, the classification as a non-resident in Sweden is probable if their stay does not exceed 6 months. Those staying in Sweden for more extended periods, surpassing 183 days in a 12-month span, are likely to be subject to taxation on employment income earned during workdays in Sweden. However, the Swedish Government has expressed its intent to introduce an economic employer concept as part of Swedish tax legislation.

The primary considerations for taxation will revolve around the entity for which the work is conducted and which party incurs the associated costs, rather than merely focusing on the entity responsible for salary payments. Consequently, this change may give rise to Swedish tax obligations for many foreign employees engaged in temporary work in Sweden, and foreign employers will assume tax reporting responsibilities. This legislative change, sanctioned by the Swedish government and effective from January 1, 2021, will impact international companies that assign employees to their Swedish subsidiaries, as well as organizations providing services to clients in Sweden using globally mobile labor.