Customs procedures, including the classification and valuation of imported goods, are governed by EU rules. Certain agricultural products are subject to import duties and fees, which are imposed in accordance with EU rules and regulations. Among the products subject to these duties and fees are cereals, flour, certain fats and oils, fishery products, butter, cheese, eggs, poultry, meat and some cattle and hogs. As a member of the EU, Sweden maintains duty-free entry on all products originating in other EU countries. The basis for valuation is the normal price of the merchandise plus costs of transportation and all other expenses, such as insurance and freight, connected with the sale and delivery of the merchandise up to the point of its introduction into Swedish or other EU member states' customs territory.
Imports are also subject to the value added tax.
Some products are subject to special taxes. Import licences are also required for import of certain foodstuffs and live animals. Licensing decisions are taken by ISP, but matters of significance should be referred to the Swedish Government for decision. The documents required by Sweden from the exporter include a commercial invoice, a bill of lading, and such special certifications as may be necessary. Certificate of origin or certification of origin stated on the invoice may be required for textile products according to EU legislation.