{"id":2251,"date":"2018-01-23T14:31:28","date_gmt":"2018-01-23T13:31:28","guid":{"rendered":"http:\/\/www.rkjh.se\/zh\/?p=2251"},"modified":"2021-12-10T16:05:13","modified_gmt":"2021-12-10T15:05:13","slug":"vat-on-imports","status":"publish","type":"post","link":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/","title":{"rendered":"VAT on imports"},"content":{"rendered":"[et_pb_section fb_built=”1″ _builder_version=”3.22″ global_colors_info=”{}”][et_pb_row _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.14.2″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]

VAT on imports<\/strong><\/h1>[\/et_pb_text][et_pb_text _builder_version=”4.14.2″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]

Businesses generally report import VAT to the Swedish Tax Agency. However, businesses not registered for VAT in Sweden pay the import VAT to Swedish Customs. Swedish Customs also charge VAT on all goods imported for private use, whether or not the importer is registered for Swedish VAT.<\/p>\n

When a VAT-registered importer declares goods for import, a customs value expressed in Swedish kronor must be declared. This applies whether or not the goods are subject to customs duty. The customs value shall be declared in box 47 \u2018Calculation of taxes\u2019 with code 1MT as \u2018Type of tax\u2019 and the customs value as \u2018Tax base\u2019. When the customs value is declared with code 1MT we call it monetary customs value.<\/p>\n

When clearing the declaration, Swedish Customs will establish the monetary customs value, and communicate it to the importer in the periodical customs bill or, under certain circumstances, in a separate notification which the importer will receive from the customs agent. Based on the monetary customs value and the amounts charged in the import declaration the importer must then calculate the VAT tax base and report it to the Swedish Tax Agency in the VAT return.<\/p>\n

Tax code A00, customs duty, is declared in the same way as before. Under \u2018Tax base\u2019 you declare either a customs value, a weight or a quantity on which the duty is calculated. In most cases, the duty is calculated as a percentage of the customs value. As a result, the customs value will be declared twice, once together with code A00 and once together with code 1MT. The reason for this is that code A00 is not always declared \u2013 for example if the goods are free of duty. The monetary customs value, with code 1MT, must however always be declared since it is used as a basis for the calculation of VAT.<\/p>\n

<\/figure>\n

<\/p>[\/et_pb_text][et_pb_image _builder_version=”4.14.2″ _module_preset=”default” title_text=”ship-g5beda079b_1920″ src=”https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg” hover_enabled=”0″ sticky_enabled=”0″][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"

VAT on importsBusinesses generally report import VAT to the Swedish Tax Agency. However, businesses not registered for VAT in Sweden pay the import VAT to Swedish Customs. Swedish Customs also charge VAT on all goods imported for private use, whether or not the importer is registered for Swedish VAT. When a VAT-registered importer declares goods […]<\/p>\n","protected":false},"author":4,"featured_media":106156,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"

Businesses generally report import VAT to the Swedish Tax Agency. However, businesses not registered for VAT in Sweden pay the import VAT to Swedish Customs. Swedish Customs also charge VAT on all goods imported for private use, whether or not the importer is registered for Swedish VAT.<\/p>\r\n

When a VAT-registered importer declares goods for import, a customs value expressed in Swedish kronor must be declared. This applies whether or not the goods are subject to customs duty. The customs value shall be declared in box 47 \u2018Calculation of taxes\u2019 with code 1MT as \u2018Type of tax\u2019 and the customs value as \u2018Tax base\u2019. When the customs value is declared with code 1MT we call it monetary customs value.<\/p>\r\n

When clearing the declaration, Swedish Customs will establish the monetary customs value, and communicate it to the importer in the periodical customs bill or, under certain circumstances, in a separate notification which the importer will receive from the customs agent. Based on the monetary customs value and the amounts charged in the import declaration the importer must then calculate the VAT tax base and report it to the Swedish Tax Agency in the VAT return.<\/p>\r\n

Tax code A00, customs duty, is declared in the same way as before. Under \u2018Tax base\u2019 you declare either a customs value, a weight or a quantity on which the duty is calculated. In most cases, the duty is calculated as a percentage of the customs value. As a result, the customs value will be declared twice, once together with code A00 and once together with code 1MT. The reason for this is that code A00 is not always declared \u2013 for example if the goods are free of duty. The monetary customs value, with code 1MT, must however always be declared since it is used as a basis for the calculation of VAT.<\/p>\r\n

\"\"<\/p>\r\n\r\n

<\/figure>\r\n","_et_gb_content_width":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[165],"tags":[321,336],"class_list":["post-2251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-export-och-import-2","tag-financial-management-en","tag-tax-advice-en"],"acf":[],"aioseo_notices":[],"yoast_head":"\nVAT on imports - Revisionskonsulterna J H\u00e4gglund ZH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT on imports - Revisionskonsulterna J H\u00e4gglund ZH\" \/>\n<meta property=\"og:description\" content=\"VAT on importsBusinesses generally report import VAT to the Swedish Tax Agency. However, businesses not registered for VAT in Sweden pay the import VAT to Swedish Customs. Swedish Customs also charge VAT on all goods imported for private use, whether or not the importer is registered for Swedish VAT. When a VAT-registered importer declares goods […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/\" \/>\n<meta property=\"og:site_name\" content=\"Revisionskonsulterna J H\u00e4gglund ZH\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-23T13:31:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-10T15:05:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"J\u00f6rgen H\u00e4gglund\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"J\u00f6rgen H\u00e4gglund\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/\"},\"author\":{\"name\":\"J\u00f6rgen H\u00e4gglund\",\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/#\\\/schema\\\/person\\\/dbd97202c59433d73f80b0c3667df279\"},\"headline\":\"VAT on imports\",\"datePublished\":\"2018-01-23T13:31:28+00:00\",\"dateModified\":\"2021-12-10T15:05:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/\"},\"wordCount\":434,\"image\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2018\\\/01\\\/ship-g5beda079b_1920.jpg\",\"keywords\":[\"financial management\",\"tax advice\"],\"articleSection\":[\"Export and import\"],\"inLanguage\":\"sv-SE\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/\",\"url\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/\",\"name\":\"VAT on imports - Revisionskonsulterna J H\u00e4gglund ZH\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2018\\\/01\\\/ship-g5beda079b_1920.jpg\",\"datePublished\":\"2018-01-23T13:31:28+00:00\",\"dateModified\":\"2021-12-10T15:05:13+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/#\\\/schema\\\/person\\\/dbd97202c59433d73f80b0c3667df279\"},\"inLanguage\":\"sv-SE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sv-SE\",\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/2018\\\/01\\\/23\\\/vat-on-imports\\\/#primaryimage\",\"url\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2018\\\/01\\\/ship-g5beda079b_1920.jpg\",\"contentUrl\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2018\\\/01\\\/ship-g5beda079b_1920.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/#website\",\"url\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/\",\"name\":\"Revisionskonsulterna J H\u00e4gglund ZH\",\"description\":\""Engagemanget g\u00f6r skillnaden"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sv-SE\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/#\\\/schema\\\/person\\\/dbd97202c59433d73f80b0c3667df279\",\"name\":\"J\u00f6rgen H\u00e4gglund\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sv-SE\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1226b8dfdc1cfe371139c209847e4b671edac096c13275381a79b0a4dc5c78f9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1226b8dfdc1cfe371139c209847e4b671edac096c13275381a79b0a4dc5c78f9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1226b8dfdc1cfe371139c209847e4b671edac096c13275381a79b0a4dc5c78f9?s=96&d=mm&r=g\",\"caption\":\"J\u00f6rgen H\u00e4gglund\"},\"url\":\"https:\\\/\\\/rkjh.se\\\/zh\\\/blog\\\/author\\\/jorgen\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VAT on imports - Revisionskonsulterna J H\u00e4gglund ZH","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/","og_locale":"sv_SE","og_type":"article","og_title":"VAT on imports - Revisionskonsulterna J H\u00e4gglund ZH","og_description":"VAT on importsBusinesses generally report import VAT to the Swedish Tax Agency. However, businesses not registered for VAT in Sweden pay the import VAT to Swedish Customs. Swedish Customs also charge VAT on all goods imported for private use, whether or not the importer is registered for Swedish VAT. When a VAT-registered importer declares goods […]","og_url":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/","og_site_name":"Revisionskonsulterna J H\u00e4gglund ZH","article_published_time":"2018-01-23T13:31:28+00:00","article_modified_time":"2021-12-10T15:05:13+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg","type":"image\/jpeg"}],"author":"J\u00f6rgen H\u00e4gglund","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"J\u00f6rgen H\u00e4gglund","Ber\u00e4knad l\u00e4stid":"2 minuter"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/#article","isPartOf":{"@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/"},"author":{"name":"J\u00f6rgen H\u00e4gglund","@id":"https:\/\/rkjh.se\/zh\/#\/schema\/person\/dbd97202c59433d73f80b0c3667df279"},"headline":"VAT on imports","datePublished":"2018-01-23T13:31:28+00:00","dateModified":"2021-12-10T15:05:13+00:00","mainEntityOfPage":{"@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/"},"wordCount":434,"image":{"@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/#primaryimage"},"thumbnailUrl":"https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg","keywords":["financial management","tax advice"],"articleSection":["Export and import"],"inLanguage":"sv-SE"},{"@type":"WebPage","@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/","url":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/","name":"VAT on imports - Revisionskonsulterna J H\u00e4gglund ZH","isPartOf":{"@id":"https:\/\/rkjh.se\/zh\/#website"},"primaryImageOfPage":{"@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/#primaryimage"},"image":{"@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/#primaryimage"},"thumbnailUrl":"https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg","datePublished":"2018-01-23T13:31:28+00:00","dateModified":"2021-12-10T15:05:13+00:00","author":{"@id":"https:\/\/rkjh.se\/zh\/#\/schema\/person\/dbd97202c59433d73f80b0c3667df279"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/"]}]},{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/rkjh.se\/zh\/blog\/2018\/01\/23\/vat-on-imports\/#primaryimage","url":"https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg","contentUrl":"https:\/\/rkjh.se\/zh\/wp-content\/uploads\/sites\/3\/2018\/01\/ship-g5beda079b_1920.jpg","width":1920,"height":1080},{"@type":"WebSite","@id":"https:\/\/rkjh.se\/zh\/#website","url":"https:\/\/rkjh.se\/zh\/","name":"Revisionskonsulterna J H\u00e4gglund ZH","description":""Engagemanget g\u00f6r skillnaden"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/rkjh.se\/zh\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":"Person","@id":"https:\/\/rkjh.se\/zh\/#\/schema\/person\/dbd97202c59433d73f80b0c3667df279","name":"J\u00f6rgen H\u00e4gglund","image":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/secure.gravatar.com\/avatar\/1226b8dfdc1cfe371139c209847e4b671edac096c13275381a79b0a4dc5c78f9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1226b8dfdc1cfe371139c209847e4b671edac096c13275381a79b0a4dc5c78f9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1226b8dfdc1cfe371139c209847e4b671edac096c13275381a79b0a4dc5c78f9?s=96&d=mm&r=g","caption":"J\u00f6rgen H\u00e4gglund"},"url":"https:\/\/rkjh.se\/zh\/blog\/author\/jorgen\/"}]}},"_links":{"self":[{"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/posts\/2251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/comments?post=2251"}],"version-history":[{"count":3,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/posts\/2251\/revisions"}],"predecessor-version":[{"id":106157,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/posts\/2251\/revisions\/106157"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/media\/106156"}],"wp:attachment":[{"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/media?parent=2251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/categories?post=2251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rkjh.se\/zh\/wp-json\/wp\/v2\/tags?post=2251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}