Since Sweden became an EU member in 1995, the system of rules on import tariffs has been completely harmonized with the European Union's import tariff system. Taxes on imports into Sweden are mainly taxes on prices (as a percentage of the price of goods). In addition, some food and agricultural goods such as beef and dairy products are subject to EU quota regulations.

1. Tax policy and tax rates

Since Sweden became an EU member in 1995, the system of rules on import tariffs has been completely harmonized with the European Union's import tariff system. Taxes on imports into Sweden are mainly taxes on prices (as a percentage of the price of goods). In addition, some food and agricultural goods such as beef and dairy products are subject to EU quota regulations.

Sweden uses a Harmonized System (HS) in its tariff schedule. Import duties are calculated at the CIF price (goods, insurance, freight) of the imported goods; Import tax rates vary depending on the item and country of origin.

Currently, Sweden applies the EU's general import tax rate (0-20%) on industrial goods from non-EU countries and non-EFTA countries.

Personal income tax is divided into 3 levels: 30%, 50% and 55%.

Corporate income tax is imposed at 22%.

2. Policies on the establishment of enterprises

Foreign businesses are free to set up offices in Sweden. Types of business enterprises that are recognized as legal and have legal status in Sweden include:

• Limited liability company (abbreviated as AB and there are 2 types of limited companies, public and private)
• Branches of foreign companies (filial)
• Joint capital contribution organization or limited liability capital contribution
• Sole proprietorship
• Economic Associations

It is customary for foreign investors in Sweden to prefer a limited company. A subsidiary of a foreign company incorporated in Sweden under Swedish law is considered a Swedish company in all respects and there is generally no legal distinction between foreigners or Swedes owning company shares.

The incorporation of the company is regulated by the Swedish Company Law. However, investors do not need to worry about these procedures because finding a registered company similar to the one that the investor intends to establish is not difficult and then just rely on the profile of that company and edit a little accordingly.

3. Standards policy for goods and services

If you want to sell goods to supermarkets in Sweden, you must first produce high-quality, packaged finished goods according to the requirements of supermarket corporations; must ensure a regular and stable supply of goods in quantity and quality at competitive prices. Swedish consumers value quality with competitive prices. They are used to traditional big brands. Finished products of high quality, large quantity and stability should be sold through supermarket corporations; goods with medium-size in terms of quantities and varietires should be sold through agents or small and medium-sized companies; goods in the form of raw materials should be sold directly to processing plants.

To check the requirements for goods, you can refer to the Swedish website www.opentradegate.se to help exporters from developing countries. Sweden is a member of the EU so goods that want to meet Swedish standards must first meet EU standards.

4. Useful addresses

• Association of the Swedish Chamber of Commerce and Industry

P.O. Box 16050 103 21 Stockholm Sweden

Tel : +46 8 555 100 00

Fax: +46 8 566316 00

Email: yasemin.arhan@chamber.se Website: http://www.cci.se/

• West Swedish Chamber of Commerce (business information)

P.O. Box 5253 402 25 Göteborg Sweden

Phone: +46 31 83 59 00

Fax: +46 31 83 59 36

Email: trade@west.cci.se

• Eastern Swedish Chamber of Commerce (market information)

P.O. Box 1343

S 600 43 Norrköping

Tel: +46 11 12 91 00

Fax: +46 11 13 77 19

Email: info@east.cci.se

• Swedish Board of Trade

The agency issues trade information with Sweden and can quickly (and freely) identify the appropriate supplier to potential importers based on an extensive system in Swedish industry. The Trade Council offers advice on current projects and business opportunities, and on the general situation in Sweden.

Swedish Trade Council, Box 5513, 114 85 Stockholm, Sweden

Phone: +46 8 783 85 00, Fax: +46 8 662 90 93

Email: infocenter@swedishtrade.se,

Website: http://www.swedishtrade.se/

• Department of Commerce

The Ministry's activities are mainly within the framework of the European Union and the domestic market, but it also advocates an open and robust multilateral trading system, continuing trade liberalization and simplifying trade procedures. The ministry provides analysis of Swedish trade information and policies, such as import licenses, and responds to requests for information free of charge.

Ministry of National Commerce

Box 6803, 113 86 Stockholm, Sweden

Phone: +46 8 690 48 00

Fax: +46 8 30 67 59

Email: registrator@kommers.se

Website: http://www.kommers.se

• Swedish Trade Federation

103 29 Stockholm, Sweden

Phone: +46 8 762 77 00, Fax: +46 8 762 77 72

Email: info@swefedtrade.com importcouncil@swedfedtrade.com Webiste: http://www.svensktnaringsliv.se/

• Investment Agency in Sweden

Invest in Sweden Agency

Box 90, 101 21 Stockholm, Sweden, Phone: +46 8 402 78 00,

Fax: +46 8 402 78 78 Email: isa@isa.se, Website: http://www.isa.se

• Government, businesses:

Swedish Parliament – www.riksdagen.se Australian Embassy Stockholm – www.austemb.se Invest in Sweden Agency – www.isa.se

Swedish Ministry for Foreign Affairs – www.utrikes.regeringen.se Swedish Customs – www.tullverket.se

Swedish Trade Council – www.swedishtrade.se Telia – www.telia.se

E-marketservices.com – www.emarketservices.com Sverigedirekt – www.sverigedirekt.se

• Banks

Svenska Handelsbanken – www.handelsbanken.se Merita-Nordbanken – www.nordea.se Skandinaviska Enskilda Banken – www.seb.se

• Traffic:

- Flygbussarna – www.flygbussarna.com Railway Authorities – www.sj.se

Swedish National Road Association – www.vv.se Scandinavian Airlines – www.sas.se