The Ministry of Finance has opened a consultation on the national amendments needed to align Swedish law with Regulation (EU) 2026/2108, which establishes the Union Customs Code and the European Union Customs Authority.
Sweden’s Ministry of Finance (MoF) opened a public consultation on 27 October 2026 on legislative amendments required after Regulation (EU) 2026/2108 (the Regulation) was promulgated in the Official Journal of the European Union.
The Regulation establishes the Union Customs Code and the European Union Customs Authority, and repeals Regulation (EU) No 952/2013. The amendments would take effect on 21 September 2027.
Scope of the proposals
The Regulation is directly applicable in the Member States, so the proposals are limited to supplementary provisions and the removal of duplicated or obsolete references. The memorandum, reference Fi2026/02070, was prepared by the ministry’s Tax and Customs Department.
The proposals would affect several Swedish acts, including the Customs Act (2016:253), the Customs Powers Act (2024:710), the Tax Crimes Act, the Act on the Transport, Storage and Destruction of Goods Subject to Import Regulations, the Duty-Free Act and the Act on Exemption from Tax on Imports. Changes are also planned for the Customs Ordinance (2016:287).
Customs Act and penalties
Chapter 5 of the Customs Act would be repealed and replaced. Customs offences would move from the Smuggling Penal Act (2000:1225) into the new chapter.
A new administrative sanction fee based on strict liability would replace the existing customs surcharge and late fee. Its calculation would depend on whether customs duties were evaded, customs controls were obstructed, or there was systematic non-compliance in distance sales.
Excise duties and VAT
The Energy Tax Act, Tobacco Tax Act, Alcohol Tax Act, Chemicals Tax Act, Nicotine Products Tax Act and the VAT Act would also be amended.
The aim is to ensure that the definitions of “importer” and “declarant”, and of taxable events, cover cases where data is sent directly to the EU Customs Data Hub without a traditional customs declaration. They would also cover cases where a customs debt arises in another Member State through a Trusted Trader authorisation.
Secrecy and enforcement
Tax secrecy under Chapter 27 of the Public Access and Secrecy Act (2009:400) would be extended to information handled in cases involving the new administrative sanction fee and the EU handling fee. Unpaid fees of both kinds would be directly enforceable through the Swedish Enforcement Authority.
Transitional rules
The new sanction provisions would apply only to infringements committed after 21 September 2027. Earlier infringements would remain subject to the existing rules on the customs surcharge and late fee.
How to respond
Consultation responses must reach the Ministry of Finance by 4 January 2027. They should be emailed to [email protected], with a copy to [email protected].
