Customs can check that the transport of excisable goods, such as alcohol and tobacco, is carried out in accordance with the rules in force. Excise duty must be paid on these goods when they enter Sweden.
The role of Swedish Customs
Swedish Customs are authorised to check that goods liable for excise are transported in accordance with the rules in force by carrying out so-called excise checks. Swedish Customs have the power to carry out excise checks by road, in postal consignments and in warehouses where excisable goods may be stored. Goods subject to this check are alcohol, energy and tobacco.
If an excise product is found that is not transported in accordance with the rules in force, the goods may be seized for tax investigation.
The authority responsible for regulations concerning excise duties is the Swedish Tax Agency.
Read more about excise duties on the Swedish Tax Agency's website (In Swedish).
Ordering alcohol online
Private individuals must pay alcohol tax, i.e. an excise duty, when they order alcohol via the internet, or from a friend or neighbour who is on a trip, i.e. when they do not transport (or carry) the alcohol to Sweden themselves.
The person who is liable for Swedish alcohol tax when you order alcohol online depends on who arranges the transport to Sweden.
Read more about how to proceed when ordering alcohol from another country on the Swedish Tax Agency's website (In Swedish).
Swedish government assignments in 2016
The Swedish government takes excise duty evasion seriously and commissioned Swedish Customs to investigate the issue in 2016 together with the Swedish Prosecution Authority, the Swedish Police Authority and the Swedish Tax Agency.
Among other things, the assignment involves mapping out how the authorities carry out their work to prevent the illegal handling of excisable goods, analyse how cooperation can be improved and propose possible changes to existing legislation.
Powers of the Swedish Customs Service
Act (1998:506) on the control of excise duty on the transport of alcohol, tobacco and energy products, etc. (In Swedish)