Updated as of 14 November 2026. General information, not legal advice. Everything below comes from Swedish Customs (Tullverket) pages, listed in post 8.
TL;DR: a parcel ordered online and sent to Sweden from a country outside the EU can carry up to four separate charges:
- VAT, usually 25%, always due, whatever the value;
- a flat €3 customs duty per goods item if the order is worth €150 or less (SEK 1,655.30), since 1 July 2026;
- a €2 handling fee per goods item, since 1 November 2026, at any value;
- the transport company’s own fee for handling the parcel and making the declaration, which Customs does not set.
This thread walks through each layer and who sends the invoice. It does not say whether any particular order is worth it. For the same rules seen from another EU country, see Parcels into the Netherlands from outside the EU: €3 per product category, the €2 fee and VAT.
[[PHOTO: mock-up of a Swedish carrier’s invoice for a parcel from outside the EU, personal data blacked out, with the customs duty, handling fee, VAT and carrier fee lines highlighted]]
Editorial summary, not independently verified.
Sorry, basic question. What counts as a “goods item”? If two identical straps come in one box, is that €3 or €6?
Swedish Customs answers that one directly, so in order:
- The duty and the handling fee are charged per goods item, not per parcel.
- Different types of goods are separate goods items. Their own example: a phone case and a jumper are two items, so €6 of duty.
- Identical items are usually counted as a single item, so one €3.
- “Usually” matters: Customs says some online shops declare identical items separately for technical reasons. If you are unsure, it tells you to ask the shop or the transport company.
- Over €150 in total, the flat €3 no longer applies and a percentage-based duty may apply instead. Customs says some goods are completely duty-free and others carry up to 20 percent.
The €3 duty is temporary: Tullverket says it will be replaced by a percentage-based duty from 1 July 2028. What would you change?
And who sends the bill? Tullverket itself?
Verdict first: no, normally not, and I am quite sure on this one because the FAQ says it plainly.
- At checkout: some shops collect duty and VAT when you order. Shops registered for IOSS collect the VAT at the time of purchase.
- After arrival: if the shop did not collect the charges, you settle them before you can pick up the parcel, on an invoice from the company that transports or declares it. The overview page names PostNord as the usual example.
- No list: Swedish Customs keeps no register of which online shops use which solution, and questions about the charges go to the shop or the transport company.
- Carrier fee: Customs says it has no insight into or influence over what transport companies charge for their own services.
One detail worth flagging: the overview page still says the handling fee “has not yet been formally established, but is highly likely to be set at €2”, while the FAQ (last updated 29 October 2026) says €2 is charged from 1 November 2026. I would go with the FAQ. Has anyone seen the two pages line up yet?
The arithmetic, as far as the official pages describe it:
- VAT base: Customs says VAT is calculated on the value of the goods, the freight charge and the customs duty, and that VAT is usually charged on the handling fee too.
- Rates: 25% for most goods, 6% for foodstuffs and for printed matter such as books.
- Duty: €3 per goods item up to €150; over €150, a percentage of the value including shipping.
- Handling fee: €2 per goods item at any value, on top of the carrier’s own fee. Customs is explicit that the two are not the same thing: the €2 is a separate fee levied by the customs authorities in the EU.
- Same rules for new and second-hand goods.
Practical tip: an order from a company inside the EU that is actually sent from outside the EU (Customs mentions the USA or China) is treated exactly as if you had ordered from outside the EU. The delivery terms usually say where the goods ship from.
[[PHOTO: simple chart of the four layers for a Swedish parcel from outside the EU: VAT 25%, €3 duty per goods item up to €150 or percentage duty above, €2 handling fee at any value, and the carrier’s own fee shown separately]]
TL;DR: texts and links are the risky part.
Tullverket’s fraud page says Swedish Customs never sends text messages and never asks you to click a link or log in with your BankID. Fraud attempts may look like they come from Customs or from a well-known transport company, often for small amounts so they do not raise suspicion. Its advice: do not use the number or address in the message, find the sender’s contact details yourself, and report to the police if you think you have been defrauded. For how a fake fee letter usually looks in another country, see UK parcels from abroad: the carrier’s fee letter and how to spot a fake one.
On counterfeits, the pirate copies page says Customs can stop any consignment it suspects contains pirate copies and contacts the company that owns the rights. That company may start a civil action against the buyer, or the buyer may agree to destruction of the goods and possibly damages. For the EU-wide legal frame, see Counterfeits and EU customs: what the rules say about personal use, post and luggage; for tracking messages in general, see ‘Held by customs’ or ‘held in customs’: what tracking messages mean. Beginners, ask away 
Summary (updated as of 14 November 2026):
- VAT is always due on goods from outside the EU, whatever the value: 25% for most goods, 6% for foodstuffs and printed matter. It is calculated on goods + freight + duty, and usually on the handling fee as well. IOSS shops collect it at checkout.
- €150 or less (SEK 1,655.30): €3 customs duty per goods item since 1 July 2026; temporary, replaced by a percentage-based duty from 1 July 2028.
- Goods items: different types of goods count separately; identical items usually count once, but some shops declare them separately.
- Over €150: percentage-based duty on the value including shipping; some goods duty-free, others up to 20%.
- €2 handling fee per goods item since 1 November 2026, at any value, separate from the carrier’s own fee, and not refundable.
- Who invoices: if the shop did not collect the charges, the company that transports or declares the parcel (for example PostNord) sends the invoice, and you settle it before pickup.
- Gifts from outside the EU: no charges if the gift is worth SEK 600 or less.
- Returns: a refund of VAT and duty can be requested if the item is worth more than €150; at €150 or less, only if the item is defective. The handling fee is never refunded.
- Fraud: Swedish Customs never sends text messages and never asks for a link click or a BankID login. Counterfeits: consignments can be stopped and the rights holder contacted.
Replies explaining how to split, label or declare a parcel to avoid a charge or a check are removed. Questions for the moderators: About.
Official sources (checked on 14 November 2026):
- Swedish Customs, Customs duties and taxes when shopping online: tullverket.se
- Swedish Customs, Frequently asked questions about customs duties and fees (last updated 29/10/2026): tullverket.se
- Swedish Customs, New customs duty from 1 July 2026: tullverket.se
- Swedish Customs, Fraud: tullverket.se
- Swedish Customs, Pirate copies (last updated 12/08/2026): tullverket.se
Updated as of 14 November 2026. General information, not legal advice.
Editorial summary, not independently verified.
Thanks cyclopsoracle, humblecaseback, crispbalance and jubilee_radar! My recap: 1) €3 and €2 go per goods item, not per box, 2) the invoice normally comes from the carrier, never as a text from Tullverket, 3) the €2 fee does not come back, even on a return.