Fuel in the standard tanks of certain private vehicles may be brought into Sweden free of customs duty and tax. You can here read about the special rules that apply.
The vehicles to which this applies are private motor vehicles, commercial vehicles and motorcycles. It also applies to fuel in special containers carried by these vehicles and lubricants necessary for the standard operation of said vehicles for the journey that is being undertaken
Up to a limit of 10 litres per vehicle, relief from customs duty and tax also applies to fuel in portable tanks in private motor vehicles and motorcycles.
Tanks that the manufacturer fits as standard in all vehicles of the same model. The tank shall be a permanent fixture fitted in such a way that the fuel can be used directly both to propel the vehicle and, where relevant, to power the cooling or other systems while the vehicle is in transit
Gas tanks that are fitted and used in the same way as above shall also be regarded as standard tanks.
All containers fitted with specially designed apparatus for cooling, oxygenation, thermal insulation or other systems.
Tanks that the manufacturer fits as standard in all containers of the same type. The tank shall be a permanent fixture fitted in such a way that the fuel can be used directly to power, while the vehicle is in transit, cooling and other systems with which the special containers are fitted.
The fuel may not be used in any vehicle other than that in which it is imported. Apart from when vehicle repairs so necessitate, it may not be drained off for storage. It may not be transferred free or against payment. If these rules are not complied with, customs duty and tax must be paid.
- Rådets förordning (EG) nr 1186/2009, artiklarna 107 och 110–111 (information about the council regulation in Swedish)
- Lag (1994:1551) om frihet från skatt vid import, m.m., 2 kap. 2 § (information about Sweden’s relief from tax on Importation in Swedish)
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