Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents may be shipped to Sweden from Canada if they have no
commercial value, i.e. they are not for sale.
Typical examples of documents include:
- Bids
- Diplomas
- Driver's licence
- Examination papers
- Gift cards
- Visa applications
The following may be sent as document shipments if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Airline tickets | Only if validated |
| Annual reports | Must be for internal use or for shareholders |
| Blueprints | For a company's internal use or a bid on an architectural
project in the EU |
| Brochures | Must be for intercompany use or non-commercial |
| Business cards | Maximum of 15 cards |
| Cheques | OMust be personalised |
| Credit cards | Only if personalised |
| Greeting cards and invitations | Must be personalised |
| Photographic negatives, slides, and print film | Must not have editorial or press charges included in the value
of the shipment |
| Newspapers | Only for non-commercial purposes |
| Newsletters (business) | Only for intercompany use |
| Stationery | Only if personalised and the amount is appropriate for
non-commercial purposes |
| Technical manuals | An appropriate number for the purpose |
| Traveller's cheques | Only if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_PT
A gift parcel shipped to Sweden from Canada will be exempt from duty
and tax if its value is 1,700 SEK or less (about $245 CAD).
The conditions of the shipment are:
- It comprises one parcel
- It is sent by an individual in Canada
- The contents are for the personal use of the recipient and his or
her family
- It does not contain perfumes, toilet waters, tobacco
products, or alcoholic beverages
See below for situations in which the limit is 500 SEK (about $70
CAD).
- 1. If a shipment has a value greater than 1,700 SEK (about $245
CAD) and contains several gifts, then the duty and tax exemption
is 500 SEK or less (about $70 CAD)
- 2. If a shipment contains any of the following: alcoholic
beverages, tobacco products, perfumes, or toilet waters*
*Duty-free limits to these gifts are as follows:
- 1 L liquor, or 1 L fortified or sparkling wine, or 2 L wine
(VAT will apply)
- 50 cigarettes, or 25 cigarillos, or 10 cigars, or 50 g
tobacco (VAT will apply)
- 50 g perfume
- 250 mL toilet waters
Shipments Valued 1,700 SEK to 7,000 SEK
A shipment with a value greater than 1,700 SEK (about $245 CAD)
but less than 7,000 SEK (about $1,000 CAD) will incur a duty
of 2.5% and VAT.
Shipments Valued 7,000 SEK or More
A shipment of more than 7,000 SEK (about $1,000 CAD) will
incur duty at the customs tariff rate plus VAT.
Shipments from Individual-to-Individual
Generally, a gift shipment from an individual in Canada to an
individual in Sweden will be exempt of duty and tax if its value is
1,700 SEK or less (about $245 CAD).
See above for limits to quantities of these substances in a parcel.
NOTE: If the shipment contains any
quantity of alcoholic beverages, tobacco products,
perfumes, or toilet waters, the exemption is 500 SEK or less
(about $70 CAD).
Shipments from Business-to-Business
There is no information available regarding shipping a gift from a
Canadian business to a Swedish business.
Shipments from Business-to-Individual
There is no information available regarding a Canadian business
shipping a gift to an individual in Sweden.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If a shipment contains multiple gifts, the duty and tax exemption
value is 500 SEK or less (about $70 CAD).
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.tullverket.se/en/private/travellingtoSweden/alcohol/alcoholfromacountryoutsidetheeu.4.7df61c5915510cfe9e75a3a.html
https://www.tullverket.se/en/private/travellingtoSweden/tobacco/tobaccofromacountryoutsidetheeu.4.7df61c5915510cfe9e75a68.html#Tobaccoasagift
Personal effects shipped from Canada to Sweden will be exempt of duty
and taxes providing:
- You have owned the goods for at least 6 months
- The goods have been used by you or your family while living in
Canada
- You have lived in Canada continuously for at least 1 year
- The quantity of goods is reasonable for your household, i.e.
they cannot be mistaken for a commercial shipment
Personal effects include items such as:
- Bedding, towels, and toiletries
- Furniture
- Clothing and footwea
- Bicycles
- Kitchen utensils
Moving Temporarily
Students
If you are moving to Sweden to study, you may ship your personal
effects from Canada exempt of duty and taxes.
To qualify for this exemption:
- You must be enrolled in full-time studies at school or university
- The goods belong to you
- The items are for use during your studies
Goods that qualify as student personal effects include:
- Clothing and footwear
- Bedding and towels
- Used furniture in a quantity needed to outfit a student's room
- School supplies such as books, paper, computer
Non-Students
If you are moving temporarily to Sweden, you may ship your
personal effects from Canada exempt from duty and taxes.
You must ensure that:
- Your goods are used as they were intended
- Your personal effects are not sold, rented out, or lent to
anyone for a period of a year from your arrival
Moving Permanently
If you are moving permanently to Sweden from Canada, either as an
immigrant or a returning national, your personal effects may enter
duty and tax free providing:
- Your intention is to stay in Sweden for a minimum of 1 year
- You have lived continuously in Canada for 1 year*
- The goods being shipped are used (unused goods will incur duty and
taxes)
- They have been in your possession for at least 6 months
- The amount of goods is appropriate for the size of your household
*As a returning Swedish national, you cannot have visited Sweden
or the EU for more than a total of 72 days in the year before
moving, otherwise duty and taxes will be incurred
Personal effects are items from your home and include:
- Furniture
- Kitchen utensils and crockery
- Linen and towels
- Personal equipment, such as a bicycle
NOTE:
Duty and taxes will be
charged on the following items in your shipment:
- Alcoholic beverages
- Tobacco products
- Tools and equipment used in the practice of a trade or profession
If an Item Is Valued at Greater than 100,000 SEK
If any one item in the shipment is valued at more than 100,000 SEK
(about $14,300 CAD), documentation must be presented that
shows:
- Your intention to stay in Sweden permanently
- You have lived in Canada for at least a year
- The good belongs to you and has been used for its intended purpose
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly state 'Personal Effects' (see sample)
- For students, write out your school details and a list of your
belongings on a separate piece of paper
- For people moving permanently to Sweden, complete the form
Declaration for obtaining relief from customs duty and tax on
personal belongings when migrating to Sweden. (Form 740.45)
- If shipping an item valued at greater than 100,000 SEK (about
$14,300 CAD), provide documentation as listed above
Sources:
https://www.tullverket.se/download/18.16ca6de0120cf835feb80007676/1371032632177/Duty%20and%20tax%20relief%20when%20you%20move%20to%20Sweden%20from%20a%20country%20outside%20the%20EU.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
As a member of the EU, Sweden follows the Union's guidelines
regarding the importation of foodstuffs.
You May Ship
- Infant formula and baby food*
- Special foods required for medical reasons*
- Baked goods (containing no animal products)
- Chocolate
- Confectionary
Maximum of 2 kg and in unopened packages
Do Not Ship
- Fruits and vegetables
- Seeds
- Meat and its byproducts
- Milk and dairy products
In principle, travellers may bring food into Sweden from other EU
countries without restriction
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.tullverket.se/en/private/travellingtoSweden/food.4.7df61c5915510cfe9e75b19.html
https://eur-lex.europa.eu/legal-content/En/TXT/PDF/?uri=CELEX:32019R2122&from=EN
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising materials aimed for trade shows and exhibitions may be
shipped to Sweden as a temporary import.
They will be exempt from duty and taxes, providing:
- You apply for a temporary import
- the goods are returned unchanged.
A temporary import permit is available by clicking here.
NOTE: A refundable guarantee must be provided
for the duty and taxes.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
https://www.tullverket.se/sv/foretag/importeravaror/importeraforsarskildanvandningellerforadling/tillfalliginforsel/tillstandtilltillfalliginforsel.4.226de36015804b8cf3520fc.html
https://www.tullverket.se/sv/foretag/garanti/samladgarantitillstand.4.3505c0ef15ad0f786647b2.html
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Under the inward processing rules of the EU, equipment and
machinery for repair may be shipped to Sweden from Canada exempt from
duty and taxes.
The conditions of the import are:
- A refundable guarantee is provided for the duty and taxes
- The repaired machinery or equipment is returned to Canada
Items Under Warranty
As Sweden and Canada are participants in a free-trade agreement
(CETA), repairs under warranty returning to Canada from Sweden are
duty-free and will not be charged GST.
Items No Longer Under Warranty
If a piece of equipment no longer under warranty was sent to Sweden
for repair and is returning to Canada, GST will be charged on the
value of the repair and any new parts needed to do the repair.
Sending Product for Repair to Sweden
Machinery and equipment can be shipped to Sweden from Canada exempt
from duty and taxes.
A refundable guarantee will have to be provided to cover the duty and
taxes.
Returning Repaired Product to Sweden
Equipment and machinery that has been repaired in Canada and is
returned to Sweden will either incur reduced duty and VAT charges or
no charges
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Sweden or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.tullverket.se/sv/foretag/importeravaror/importeraforsarskildanvandningellerforadling.4.6ac2c843157b7beb00756d.html
https://www.tullverket.se/sv/foretag/exporteravaror/exporteraforbearbetningellerreparation/passivforadling.4.6ac2c843157b7beb00719d.html
https://www.tullverket.se/sv/foretag/importeravaror/importeraforsarskildanvandningellerforadling/aktivforadling.4.6ac2c843157b7beb00757a.html
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary imports may be shipped to Sweden from Canada exempt from
payment of duty and taxes, providing you apply for a permit*.
But, a refundable guarantee will be required to cover duty and tax
fees.
*To apply for a permit for temporary admission click
here.
Goods often sent as temporary imports include:
- Those intended for exhibitions and trade fairs
- Professional equipment
- Commercial samples
- Sports and competitive gear and equipment
Temporary imports are to follow the rules below:
- They are to be returned to Canada within 24 months
- They do not undergo any repairs or changes (see the Repairs section
for equipment and machinery requiring repair)
- They can be identified using a serial number or other markings
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Sweden, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown in the table
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 24 months in Sweden
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.tullverket.se/sv/foretag/importeravaror/importeraforsarskildanvandningellerforadling/tillfalliginforsel/tillstandtilltillfalliginforsel.4.226de36015804b8cf3520fc.html
https://www.tullverket.se/download/18.10448d116681449bad1d8/1556113118142/721.65%20Ansokan%20om%20tillstand%20till%20tillfallig%20inforsel%20eutea.pdf
https://www.tullverket.se/sv/foretag/importeravaror/importeraforsarskildanvandningellerforadling/tillfalliginforsel.4.6ac2c843157b7beb007594.html
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods sold to a private individual in Sweden may incur duty, and
almost certainly VAT, whether the item is used or new. This
includes items bought from a firm or individual, or purchased
on-line
Occasional Shipper
A shipment with a value of 1,700 SEK or less (about $245 CAD) will
incur VAT of 25%, but will be duty-free.
However, shipments containing the following will incur duties and
potentially excise taxes:
- Alcoholic beverages
- Tobacco products
- Toilet waters
- Perfume
Regular Shipper
If you regularly sell and ship goods to Sweden, we recommend you
consult a Swedish licensed customs broker.
You may need to comply with certain requirements, such as
obtaining an EORI number. To learn more about EORI numbers, click Obtaining an EORI number.
Sources:
https://www.tullverket.se/en/business/importinggoodstoSwedenfromcountriesoutsidetheeu.4.7df61c5915510cfe9e75dc8.html
https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/economic-operators-registration-identification-number-eori_en
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Anders Celsius
Akademigaton 3
753 10 Uppsala
Sweden
Phone: +46 18 471 75 71 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Swedish Customs calculates import duties and taxes using the CIF
method, i.e. the sum of the customs value plus insurance plus
freight costs.
Knowing the CIF value of a shipment will allow you to calculate the duty
and tax owing by the recipient.
Thresholds
The threshold for duty on a shipment is 1,700 SEK (about $245
CAD). This is known as the de minimis value, and a shipment value
at 1,7000 SEK or below, will not incur duty. The exceptions
are for shipments containing alcoholic beverages, tobacco
products, perfume, and toilet waters.
The de minimis value for VAT is 300 SEK (about $45 CAD). Mail orders
are excluded from this, except for foreign periodicals.
| Currency | Swedish Krona - SEK |
Duty Exemption
(De minimis Value) | 1700 SEK (about $245 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT)* | 25% (Standard) |
Tax Exemption
(De minimis Value) | 300 SEK (about $45 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Canada has a free trade agreement with Sweden via the EU (CETA). As a
result, 98% of all trade goods and services between the 2
countries incur no duties.
In order to take full advantage of the preferential tariff rates
between Canada and Sweden, refer to the
Guide to the CETA Rules of Origin.
Excise Taxes
Excise duties must be paid on shipments of alcoholic beverages and
tobacco products. Details regarding alcohol can be found here
and for cigarettes, cigars, and loose tobacco
here
and for other tobacco products
here.
Chemical Tax on Electronics
Electronic goods such as home appliances, computers, game
consoles, tablets, and mobiles will incur a special tax. It is
calculated as a rate per kilogram. Some examples include:
- Appliances and computers: 11 SEK/kg (about $1.60 CAD)
- Game consoles: 160 SEK/kg (about $23 CAD)
Further details can be found here.
Common Duties on Imports
- Candy0%
- Chocolate0%
- Spirits and Wines*Variable
- Tobacco*Variable
- Books0%
- Documents0%
- Video Games & Consoles*Variable
- Computers & Laptops*Variable
- Tablets*Variable
- Mobiles*Variable
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances*Variable
- Toys0%
- Sports Equipment0%
* Alcoholic products, tobacco and tobacco products, and
certain appliances all incur excise tax.
Sources:
https://www.tullverket.se/en/business/importinggoodstoSwedenfromcountriesoutsidetheeu/importcharges.4.7df61c5915510cfe9e75e5d.html
https://ec.europa.eu/taxation_customs/sites/taxation/files/vat_buying_online.pdf
https://ec.europa.eu/taxation_customs/sites/taxation/files/ceta_guidance_en.pdf
https://www.tariffinder.ca/en/getStarted
https://www.tullverket.se/sv/foretag/importeravaror/raknauttullochavgifter/punktskattvidimport.4.7df61c5915510cfe9e7f4d8.html
https://www4.skatteverket.se/rattsligvagledning/edition/2020.5/356031.html
https://www4.skatteverket.se/rattsligvagledning/edition/2020.5/1227.html
https://www.tullverket.se/4.7df61c5915510cfe9e75dc8.html
https://www4.skatteverket.se/rattsligvagledning/edition/2020.5/322011.html
https://www4.skatteverket.se/rattsligvagledning/edition/2020.5/322063.html
https://www4.skatteverket.se/rattsligvagledning/edition/2020.5/322099.html
https://www4.skatteverket.se/rattsligvagledning/edition/2020.5/356028.html
https://www4.skatteverket.se/rattsligvagledning/359585.html?date=2020-01-01#section1-3
