Tobacco from another EU country

You must be at least 18 years of age to be bring tobacco into Sweden.

Ordering tobacco for personal use
You may order tobacco products from another EU country, for example over the Internet. However, tax must be paid, or the tobacco products will be seized by Swedish Customs and you may be suspected of a tax offence.

Who is responsible for paying tobacco tax?

• Swedish tobacco tax is paid by the seller if the tobacco products are transported by the seller or an agent employed by the seller. This is called distance selling and is common practice when the seller indicates that transport is included in the price of the product.
• Swedish tobacco tax is paid by the buyer if the buyer personally arranges the transport of tobacco products into Sweden. The buyer is to notify the Swedish Tax Agency prior to the transport, and lodge a security for the tobacco products.

Tobacco for commercial use
If you are bringing in tobacco for commercial use, you must have an authorisation from the Swedish Tax Agency and you must pay Swedish tobacco tax.

Is the importation considered private or commercial in nature?
Certain guidelines exist to determine whether the importation is commercial or private. An overall assessment must always be made, as there is no fixed boundary.

More information
List of EU countries

Good to know
Tobacco from a country outside the EU
Tobacco as a gift