Incidental costs incurred after the place of importation to the final destination are included in the taxable value for import.
Examples of incidental costs include commission, packaging, transport and insurance costs.
Difficulty in apportioning an incidental cost item may lead to the entire cost item being included in the taxable value.
Forwarding charges from a Swedish forwarder do not need to be included in the taxable value.
Incidental costs that are common to goods with different tax rates must be apportioned.
The Swedish Tax Agency provides guidelines for calculating the taxable value for import.
The position was taken as a result of changes in the Swedish Customs regulations.
The taxable value for import includes the value of the goods for customs purposes, customs duties and other state taxes or charges, and incidental costs incurred up to the first place of destination.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
