Buying alcohol online
To buy alcohol online, you should be 20 years old and pay excise duty. You cannot order alcohol from countries outside the EU.
From an EU Member State
If you are 20 years old, you may order alcohol for your and your family´s personal use.
You should always pay excise duty
Depending on whether the seller has registered for alcohol tax in Sweden or not, different rules apply.
- If the seller is registered for alcohol tax in Sweden, the seller pays excise duty.
- If the seller is not registered for alcohol tax in Sweden, you pay the excise duty.
Excise duty on alcohol for private individuals - the Swedish Tax Agency (in Swedish)
Swedish Customs may confiscate the alcohol and launch a tax inquiry if you fail to comply with the rules. You may have to pay both excise duty and a transport fee amounting to 40% of the excise duty. Swedish Customs will always contact you by mail if we confiscate the alcohol.
Transporting the alcohol to Sweden
If you use a transport company or, for example, a friend to bring in the alcohol, you need to register as a temporary trader with the Swedish Tax Agency in advance and pay alcohol tax to the Tax Agency.
If the seller sends the alcohol to you, it is considered to be distance selling. If the seller has registered to pay excise duty in Sweden, you do not have to do anything. However, if the seller has not registered to pay excise duty in Sweden, you have to register as a trader with the Swedish Tax Agency.
Distance selling of alcohol goods to private individuals in Sweden – The Swedish Tax Agency
Who is considered part of your family?
Your family are close relatives with whom you share a household, such as spouses, registered partners etc.
Swedish Customs refers to a judgement of the Court of Appeal of Skåne and Blekinge of 20 April 2006 (case number B2328-04). In the absence of a judgement from the Supreme Court, it is regarded as legal precedence.
Is the country part of the EU?
If you are unsure whether the country you are trading with is an EU Member State or not – here is a list of all EU countries.
From a country outside the EU
You cannot order alcohol from countries outside the EU.
Questions and answers
May I place an online order to have alcohol for own use sent to me from Germany?
Yes, but you have to pay excise duty to the Swedish Tax Agency, regardless of the quantity you order. The Swedish Tax Agency provides information about the rules that apply. For example, you may need to register with the Swedish Tax Agency before the alcohol is transported to Sweden.
Distance selling of alcohol goods to private individuals in Sweden – The Swedish Tax Agency
May I place an online order to have alcohol sent to me from the USA?
No, placing an online order to receive alcohol from a country outside the EU is not permitted.
May I get a friend or acquaintance to buy alcohol for me while he/she is traveling in Denmark?
Yes, but you must pay excise duty to the Swedish Tax Agency for the alcohol that your friend or acquaintance purchased for you. You also need to register as a consignee in advance with the Swedish Tax Agency.
Importing alcohol from another EU country – Swedish Tax Agency (in Swedish)
I have ordered alcohol online and the carrier informs me that Swedish Customs has seized my order. Why? What happens next?
When Swedish Customs comes across an alcohol consignment on which Swedish alcohol tax has not been paid, it seizes the alcohol and undertakes a tax investigation.
We contact you, the consignee, by letter. It may be some weeks before you receive the letter. In the letter, you will find, amongst other things, the contact details of an official at Swedish Customs.
If you seized alcohol that I ordered and I have since paid both the alcohol tax and a penalty charge (transport supplement), what happens then?
You get your alcohol back. Contact the carrier to get your goods back.
If you seized the alcohol I ordered and I do not pay, what happens then?
If the excise duty is not paid to the Swedish Tax Agency on time, Swedish Customs will seek permission to destroy the alcohol. You remain liable to pay excise duty and a transport surcharge even if the alcohol is destroyed.
It is Swedish Customs that sends a customs bill on the tax that you have to pay.
You might also be interested in
Other rules apply when you personally bring alcohol from another Member State.
