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

As of 1 July 2021 shipments from Wish are handled through the Import One Stop Shop (IOSS) regulations. Just like before, you will be able to pay for VAT at the time of purchase. If the sender has followed the regulations for IOSS, you will avoid the handling fee, when the shipment arrives in Sweden.

However, you will need to appoint PostNord as a direct customs representative. You will receive a notification with instructions on how to proceed. Either by text message to your phone or by letter. After you have approved PostNord as a direct customs representative, the shipment will be delivered to you or your service point. 

If the Swedish Customs agency does not approve the customs clearance, you will instead receive a notification to pay VAT and a handling fee. If you have reasons to believe that VAT is prepaid, you are advised to contact the sender for more information.

A mail item originating outside the EU Customs Union may arrive in Sweden with another EU country stated as the sender. This is known as transiting. The product has not been subjected to customs clearance per current EU law upon arrival in the EU.

Customs duties are instead applied when it arrives at the country of destination. PostNord has to handle the product as if it had come from outside the EU Customs Union. This means submitting a VAT declaration and a customs declaration when required by the regulations.

However, an error has occurred if:

• Your product originated in an EU country. 
• The item was properly subjected to customs clearance on arrival in the EU.

Should that be the case, contact our customer service.

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

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 you.

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

All this costs money for which PostNord must receive compensation. This change entails a reduction in the fee for items with a declared value of SEK 1,800.

For certain goods, such as food supplements, there are special rules. Customs duties must be paid even if the value is less than SEK 1,700. In these cases, PostNord must prepare both a VAT and a customs declaration. The fee for this handling is SEK 125 including VAT. Read more at the Swedish Customs' website about which goods are covered by special rules.

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

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 subjected 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.

In general, commercial mail items with a declared value of less than SEK 1,800 are subject to payment of VAT. Customs duties do not have to be paid.
In such cases, PostNord’s administrative fee is SEK 100, including VAT.

For certain goods, however, such as dietary supplements, there are special rules. Customs duties have to be paid even if their value is less than SEK 1,800. In such cases, PostNord must submit both a VAT declaration and a customs declaration. The fee for this administrative processing is SEK 175, including VAT. Read more at the Swedish Customs' website about which goods are covered by special rules.

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.

In the media, the discussions about fees have mainly referred to goods from China. The absolute majority of all shipments that are subject to a fee originate from China. However, the fee is charged on goods purchased from all third countries if the VAT is not prepaid. This means countries outside the EU Customs Union.

If you shop online as a consumer from an EU country, you will not be affected. Depending on the e-merchant's turnover on trade with Sweden, you will:

• Pay Swedish VAT.
• VAT in the country where the e-commerce is registered.

Regardless of which, no VAT or customs declaration is made at the border and no fee is charged.

There are different services for letters in the international flows, which PostNord is a part of.

For example, express letters, registered letters, or unregistered regular letters. The unregistered letters are the cheapest to send, but this also means they lack traceability. When an unregistered mail item arrives in Sweden, it usually lacks a unique barcode. This makes the letter untraceable.

However, mail items from certain e-commerce platforms do have a barcode, which makes them seem like they are traceable. PostNord does not use this barcode. It does not comply with international standards for barcodes and, above all, is not guaranteed to be unique.

To be able to handle such imported mail items, PostNord must therefore give these a new item ID. If you require better traceability, you should use traceable mail services, such as express or registered letters.

There is a different regulatory framework for goods sent between private individuals, and this will remain unchanged. The limit for these is currently SEK 500 today. Gifts with a declared value of less than SEK 500 are not subjected to VAT or a fee. However, the customs documentation must state it is a gift from a private individual.

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 answer below.

This only applies to private individuals. Read more about how VAT management is done for companies and organizations.

While waiting for the VAT and 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, debt collection claims if you choose not to pay.

Yes, that is possible. To do this, you need to contact our customer service to get information about where the shipment is located. The Swedish Customs Service provides instructions on how to proceed.