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Common questions and answers about VAT on shipments from non-EU countries

Goods arriving from a country outside the EU customs union must be declared to customs. This means VAT and customs duties must be paid.

If you use PostNord as your customs representative, we charge a fee to cover our costs.

In addition to the fee, VAT must also be paid—normally 25% of the shipment’s value, including any shipping costs. Where applicable, customs duties and other taxes must also be paid.

For a standard customs declaration, PostNord’s fee is SEK 175 including VAT. The fee for a simplified declaration is SEK 100, including VAT.

Customs

  • From 1 July 2026, new customs rules apply to all consignments arriving from outside the EU. Customs duty will be charged on all items, regardless of their value.
  • The new rules particularly affect those who shop online from countries such as China, the United Kingdom, and the United States.
  • The customs fee for goods valued at EUR 150 EUR or less (approximately SEK 1 655,3) EUR 3.
  • If the item is worth more than EUR 150, the customs duty is based on the shipment’s value and the type of goods.
  • This also includes certain goods, so-called restricted items (for example, dietary supplements), where a full customs declaration is required regardless of the value of the contents. This also applies to electronics, plastics, and other goods subject to excise duties. The Swedish Customs Authority also requires a full customs declaration for shipments from certain countries, such as Russia.
  • An exception is made for gifts sent between private individuals with a value of EUR 45 EUR (SEK 600) or less.

More questions and answers about VAT on shipments from countries outside the EU

Does a VAT declaration also have to be made for gifts?

There is a different regulatory framework for goods sent between private individuals, and this will remain unchanged. The limit for these is currently SEK 600 today. Gifts with a declared value of less than SEK 600 are not subject to VAT or a fee. However, the customs documentation must state it is a gift from a private individual.

From which countries do the fees apply?

In the media, the discussions about fees have mainly referred to goods from China. However, most shipments come from other countries such as the United States and the United Kingdom.

This fee is charged on all goods purchased from third countries, that is, countries outside the EU Customs Union.

In some cases, VAT is collected by the online retailer at the time of purchase. However, you may still be required to pay customs duties.

Why has my consignment been returned?

There may be different explanations. If a consignment is not retrieved from a service point within a certain timeframe, it will be returned. This means to the postal operator in the country it was sent from. The timeframe might vary from 14 to 30 days, depending on which service it was sent with.

Another explanation for returning items is inaccuracies or missing information in the customs documentation; see the answer below.

What if my shipment does not have the right customs document?

According to international regulations, correct customs documentation must accompany all consignments. Documentation must include the country of origin, content description, and the value of the goods. This applies to all commercial content arriving from outside the EU customs union. 

In cases where the documentation is incomplete, the customs declaration cannot be carried out. The shipment will therefore be returned to the sending country's postal operator. The operator will be notified that the customs documents lacked correct information.

As of 1 July 2026, new EU regulations will apply regarding how consignments are to be sent to the EU. If the sending company or the originating postal operator does not comply with these regulations, shipments may be returned. This is beyond PostNord’s control, but we are actively working to assist foreign postal operators to ensure that this situation does not arise.

If the consignment is internationally traceable, you will be able to see that the letter has been returned. In this case, our customer service can help you see the cause of the return. If the sender shipped with a service, it is not possible to trace. We will unfortunately not be able to see the return cause, and cannot provide information about the item.

What happens if I get a claim to pay VAT and a fee, but do not pay? Will I receive a debt collection claim?

While waiting for the VAT and duty fee to be paid, the shipment is stored. If the fee is not paid, the shipment will be sent back to the sender. At the same time, the request for payment of VAT and the VAT return fee will be canceled.

You do not risk receiving default interest, reminder fees, or debt collection claims if you choose not to pay.

We are also introducing a return button in our app where you can directly choose not to receive your shipment. In such cases, the items will be returned immediately.

Why does PostNord have to charge a fee for this?

Anyone who performs a VAT and/or customs declaration performs a service, which costs money. The costs consist of salary and taxes, technical equipment, premises for the employees, space to store items pending payment, etc.

What happens to the guarantee and the right of withdrawal with goods that remain in stock with you?

In the case of e-commerce outside the EU, the consumer protection in the country where the online store is based applies. The seller might also undertake a voluntary guarantee. It is therefore always important to carefully examine the conditions that apply, especially when shopping from countries outside the EU.

In some cases, the sender has stated a 30-day right of withdrawal from delivery. In other words, from the day you receive the product. Any storage time will therefore not affect this deadline. However, it is the importer's responsibility to examine the conditions that apply to each purchase.

How long do I have to pay from receiving a notification?

From the time you receive a notification, you have at least 14 days to pay.

My declared mail item value is less than SEK 1 655,3 (EUR 150), so why have I been charged a declaration fee of SEK 175?

As of 1 July 2026, the duty-free threshold for customs will be removed, meaning that, in addition to VAT, customs duties must be calculated on the value of the goods in the shipment.

This will result in increased costs for PostNord, which means we need to charge a higher fee to compensate.

In these cases, PostNord must prepare both a VAT declaration and a customs declaration. The fee for this handling is SEK 175 including VAT. Read more on the Swedish Customs website about which goods are subject to special regulations.

Are there special rules for supplements?

For certain goods, such as dietary supplements, special rules apply, which means that the simplified customs procedure cannot be used. In these cases, PostNord must prepare both a VAT declaration and a customs declaration. The fee for this handling is SEK 175, including VAT.

My tracking number that I have received from the webbshop has been changed to another by PostNord. Why are you doing this?

Almost all shipments have a barcode. If the barcode has been damaged, we can generate a new one. If it has been replaced, it means that something has gone wrong in the process, for example, that the barcode has fallen off.

I haven't placed any orders, but nevertheless I have received notification about paying the declaration fee.

If you are certain that you have not ordered anything, there is no need to pay the fee. Due to current legislation, though, gifts will be subject to VAT. Therefore, you might receive a notification that a gift has been sent to you. The notice will be sent either by mail or as a text message.

Without payment, the consignment will be returned to the sender after the retention period and the fee will be canceled.

Can I file my own import declaration?

Yes, that is possible. To do this, you need to contact our customer service to get information about where the shipment is located. Instructions on how to proceed are available from the Swedish Customs Authority. However, the new customs regulations being introduced within the EU from 1 July 2026 make the process more difficult.

Does this information also apply to companies or is it only for private individuals?

Why do I have to pay a fee even though the online retailer has already paid the VAT via IOSS?

If the contents of the shipment are subject to Swedish excise duties or other taxes requiring a fee, PostNord must complete a full customs declaration. For this, PostNord charges a fee of SEK 175 plus any applicable taxes.

No VAT is charged if it has been paid via the IOSS system, but in some cases, PostNord may still need to charge customs duties, which means we must also charge a handling fee for that work. In these cases, however, the simplified process applies, so the fee is SEK 100.

Why do I have to pay a fee when I have received a gift from Russia even though the value is under SEK 600?

All goods consignments from Russia must have a full customs declaration. This is to ensure that the shipment does not violate EU sanctions. For this, PostNord charges a fee of SEK 175.

What should I do if I forgot something in a country outside the EU and had it sent to me?

Have you received a forgotten item sent to you with VAT? In some cases, we can clear these as duty- and tax-free. Contact us regarding your forgotten item.

Import and VAT

Read more on import and VAT here