Date: 2023-06-07
Number: 8-2405434
The statement on taxation basis for imports, dated 28 April 2016, dnr 131 185777-16/111 , shall no longer be applied.The position statement has been developed to clarify how to calculate the tax base for imports. This is primarily based on the customs value. What is the customs value is determined by the Swedish Customs Administration. The tax base for imports must therefore be calculated in the manner specified by the Swedish Customs Administration. For this reason, information on how the tax base is to be calculated upon importation can be found directly in the Legal Guidance. There is no longer any reason to maintain the stance.
Source: www4.skatteverket.se
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