Trading in goods with other countries

Buying and selling goods inside the EU

The EU has a common market with mostly common rules. Within the EU, goods can essentially move freely across borders without customs checks or customs duties.

Trade rules that apply within the EU

Is trade free for all goods within the EU?

Although the EU has a common market, there may be special provisions for some goods when brought into Sweden or another EU country. This applies to pharmaceuticals, foodstuffs of animal origin, live animals and firearms and ammunition. No matter which country you intend to trade with, find out what applies in that country and for your kind of goods.

Restrictions on free movement within EU at the Swedish Customs (in Swedish)

What rules apply for customs?

There is free movement of goods within the EU, so you do not have to pay customs duties or submit a customs declaration. There are, however, parts of the EU that are outside the EU’s common fiscal territories, and different rules apply for them.

Areas outside the EU fiscal territory at the Swedish Customs (in Swedish)

Buying and selling goods outside the EU’s fiscal territory

• If you buy goods from, or sell goods to, an area that is not part of the EU’s/EEA's fiscal territory, you must declare the goods to the Swedish Customs. As a rule, you must also report your purchases and sales in your VAT return to the Swedish Tax Agency. You do not have to pay any customs duty.
• To declare goods at customs, you need a special registration number. This is called an EORI number. You apply to the Swedish Customs for an EORI number.

Apply for an EORI number at the Swedish Customs

Is the product subject to rules on excise duty?

There are specific consumption taxes on certain selected goods and services – for example, alcohol, energy, tobacco, chemicals and pesticides. When you shop with goods subject to excise duty, it can be handled differently depending on which excise duty it is. The Swedish Tax Agency's page on excise duties contains information on the various taxes.

Excise duties at the Swedish Tax Agency

Producer responsibility

There is a statutory producer responsibility for electrical and electronic equipment, batteries, packaging, tyres and cars. This means that the producer, and also importers, must take responsibility for products released on the market, and for collecting and recycling them. This producer responsibility applies to both producers and importers in Sweden, and it also applies to exporters and producers in several other EU countries. Many companies fulfil this responsibility by joining a producer responsibility organisation in the country in which they bear responsibility for the products.

Producer responsibility for electrical equipment and batteries

Are there specific product requirements?

In the EU, there are common product requirements for certain goods, such as toys and electronics. Regardless of whether you buy goods from, or sell goods to, countries within the EU, these requirements apply. If you sell products covered by EU legislation you must make sure that they meet EU requirements and are CE-marked, if applicable.

If there are no common EU product requirements for the goods, you must make sure that they meet Swedish product requirements. You must also make sure that they meet the requirements of the Swedish Product Safety Act.

If you are selling products to another EU country you may have to make sure that your product meet national product requirements in that country. In general, the principle of mutual recognition should be applied on the EU internal market. The principle states that a product that is lawfully marketed in one EU country should be able to circulate freely in another Member State. There are however exceptions to this principle. You will find more information about this in the links below.

Help with product requirements at the National Board of Trade Sweden (in Swedish)

Standards, certification and marking of products

Buying and selling goods outside the EU

The rules of trade differ when you trade inside or outside the EU. World trade is regulated by the World Trade Organization (WTO). Sometimes free trade agreements are concluded between countries in order to further facilitate trade.

Trade rules that apply outside the EU

The EU’s trade agreements at the National Board of Trade Sweden

All of the EU’s trade agreements at the European Commission

When you import or export goods outside the EU, it is a good idea to consider the following:

Is a permit required?

For certain kinds of goods, special rules and provisions apply if you are importing from, or exporting to, countries outside the EU.

When it comes to imports of goods into Sweden, there are special restrictions on, for example, food, agricultural products, alcohol, pharmaceuticals, iron, steel and aluminum. Examples of goods subject to export restrictions are agricultural products and food, certain types of waste, cultural artefacts, weapons and products that can be used for military purposes.

If your goods are subject to restrictions, you must generally have an import or export license, or some other permit.

Goods with import restrictions at the Swedish Customs

Export restrictions at the Swedish Customs

Rules for trade with endangered species

Many plants and animals are in danger of extinction. In order to protect endangered species and biodiversity, the countries of the world have agreed to limit such trade. This agreement is called CITES. Trade in the most endangered species is banned within Sweden and the EU. However, in certain cases, you can secure an exemption from the ban by applying for a CITES certificate. If you intend to import or export endangered species between Sweden and countries outside the EU, you will need a CITES permit in most cases.

Are the goods subject to rules on excise duty?

There are special consumption taxes on specifically selected goods and services such as tax on alcohol, energy and tobacco. These taxes are known as excise duties. Most excise duties, like other taxes, provide the State with income but have often been introduced for other reasons.

According to the main rule, excise duty is payable in the country to which the goods are moved and at the tax rates applicable in that country (destination principle). To avoid double taxation, it is possible to reclaim the excise duty paid in the country of dispatch.

Excise duties at the Swedish Tax Agency

Producer responsibility

There is a statutory producer responsibility for electrical and electronic equipment, batteries, packaging, tyres and cars. This means that the producer, and also importers, must take responsibility for products released on the market, and for collecting and recycling them. This producer responsibility applies to both producers and importers in Sweden, and it also applies to exporters and producers in several other EU countries. Many companies fulfil this responsibility by joining a producer responsibility organisation in the country in which they bear responsibility for the products.

Producer responsibility for electrical equipment and batteries

Are there specific product requirements?

In the EU, there are common product requirements for certain goods, such as toys and electronics. If you import such goods to Sweden, you must make sure that they meet EU requirements and are CE-marked, if applicable.

If there are no common EU product requirements for the goods, you must make sure that they meet Swedish product requirements.

When exporting, you should carefully examine the terms that apply in the country to which you want to sell.

Producer safety and CE-marking

Invoicing rules

When exporting, you must observe the Swedish invoicing rules for VAT. This applies regardless of whether a product is sold in Sweden or in the buyer’s country, and regardless of who the buyer is.

Invoicing at the Swedish Tax Agency (in Swedish)

When you send an invoice abroad, it makes things easier if it is in a language that both you and the buyer understand. Some information must be included by law, and the invoice should also contain payment details, such as your IBAN number and BIC/SWIFT.

Download an invoice template from Business Sweden’s website (in Swedish)