In the event of non-compliance with customs legislation or illegal importation, the Swedish Customs has previously been considered a tax authority as the assessment has been made that there has been no declarant in such situations (cf. Bill 2013/14: 16 p. 22 ).
In two cases concerning non-compliance with customs legislation, the Supreme Administrative Court considered that there was a declarant at the time of the customs assessment decision because the person who imported the goods, himself or through a representative, had submitted a customs declaration. As the declarant was registered for VAT and acted as a taxable person, tax would not be levied under the Customs Act. The Swedish Customs’ decision on VAT was therefore repealed ( HFD 2021 ref. 54 and HFD 2021 ref. 57 ). It follows from HFD’s decisions that the Swedish Tax Agency is the tax authority with regard to VAT in these cases. Read more about who is taxable when the Swedish Tax Agency is the tax authority under Who must pay VAT on import?. Which authority is the tax authority in other cases relating to non-compliance with customs legislation is assessed by the Swedish Customs on the basis of the Customs Act, the Customs Code and the two judgments of the Supreme Administrative Court. Read more on the Swedish Customs’ website, www.tullverket.se .
Source: skatteverket.se
