Special procedure for imports
If the importer has committed abuses (or based on former behaviour is considered likely to do so), the Tax Administration may impose special procedures on imports of goods by the importer. The importer of the goods will always be heard before special procedures are imposed.
An importer subject to these special procedures must report and pay import VAT to the Tax Administration before the Customs will release the goods to the importer. The importer will be notified by the Customs that the goods are being held. When the importer has filed the VAT return and paid the import VAT, the Tax Administration will notify the Customs that the goods can be released to the importer.
If an importer subject to special procedures wishes to obtain the imported goods as fast as possible, the importer can report and pay VAT separately to the Tax Administration as soon as the customs declaration has been approved, prior to the general deadline for the VAT return and payment. The importer must later file a new VAT return in place of the earlier VAT return. In the replacement VAT return, the importer must again report the tax basis, the amount of import VAT, input VAT deductible, when applicable, and other VAT information for the tax period.
Exceptionally, an importer subject to special procedures must file the VAT return for the tax period during which the customs declaration for the imported goods was approved – that is, according to the customs decision approval date rather than the date of the customs declaration.