Tullvärdet

Tullvärdet, or customs value, is the value of imported goods used by customs authorities to determine duties and taxes. In Sweden it is defined according to the WTO Agreement on Valuation of Goods and implemented by the Swedish Customs (Tullverket) and applies to most imports into Sweden and the EU.

The primary method for establishing tullvärdet is the transaction value: the price actually paid or payable for the goods when sold for export to the country of importation, adjusted for costs that are part of the transaction, such as freight, insurance, loading and handling charges at the importer's side, and certain ancillary costs paid or payable by the buyer. If the price is not an acceptable representation of value—such as due to related-party pricing or discounts—the customs authority may determine the value using other methods.

If the transaction value cannot be used, other methods are applied in priority order: value of identical goods, value of similar goods, computed value based on cost of production, materials, labor, and overhead, plus a reasonable profit; and, if necessary, deductive or other methods to ensure a fair value for duties and taxes.

Practically, tullvärdet affects how much duty and VAT is charged on an import. Traders must provide documentation that supports the declared value, and authorities can adjust or challenge it if there is suspicion of under- or overvaluation. Disputes can lead to re-assessment or appeals through the customs procedures or national courts.