You may bring alcohol into Sweden tax-free when travelling from another EU country (Regulations for non-EU countries apply to certain regions outside the fiscal territory of the EU, such as the Åland Islands and the Canary Islands) under the following circumstances:
There is no restriction to the amount of alcohol you may bring in, but it must be for your personal use or for your family´s use. You may also bring in alcohol for a celebration (e.g. a wedding or birthday celebration) where you will be serving alcohol.
However, you may not receive payment for the alcohol, even if the payment only covers your cost for purchase.
Council Directive 2008/118/EC lays down guide levels that can be used to determine whether the importation is for personal or commercial use. These guide levels are 10 litres of liquor, 20 litres of fortified wine, 90 litres of wine and 110 litres of beer. The guide levels may only be used as one of several factors that must be taken into account when making an overall judgement.
As of July 1 2008 it is permitted to bring in alcohol via a commercial carrier such as a transportation company or other independent intermediary, such as a friend or neighbour. The buyer must notify the Swedish Tax Agency prior to the transport and lodge a security. If you are ordering alcohol via another party, you must pay Swedish alcohol tax.
The person transporting the goods must also bring a simplified accompanying document containing information on the supplier, recipient, transporter, and a description of the goods.
Swedish alcohol tax must be paid or the alcohol will be seized by Swedish Customs.
Who is responsible for paying alcohol tax?
More information about registration, securities and simplified accompanying documents can be found at the Swedish Tax Agency´s website.
As a private individual, you may receive as a gift single consignments containing alcohol from a country within the EU without being charged. However, this only applies if the gift comes from another private individual and is for your personal use.
If you are bringing alcohol into Sweden for commercial use, you must have an authorisation from the Swedish Tax Agency and you must pay Swedish alcohol tax.