Red diesel (heating oil)
In certain cases, you have to pay Swedish excise duty if, from another EU country, you bring in heating oil for private use. You can here read about the special rules that apply.
You have to pay Swedish excise duty for heating oil if:
- you transport it otherwise than in a tanker
- someone other than the buyer transports the heating oil to Sweden (this is regarded as commercial transport).
Notify the Swedish Tax Agency
If you have to pay Swedish excise duty, you must notify this to the Swedish Tax Agency. You must also provide security for payment of the tax.
Proof of the provision of this security must accompany the transport. You must also be able to present the proof to a customs officer if there is a check.
Prohibition on having heating oil in fuel tanks
Having heating oil in the fuel tank of a motor vehicle, or in any reserve container carried by said vehicle, is prohibited. If a vehicle is found to have red diesel in its fuel tank or in such a container, the Swedish Tax Agency debits a tax of SEK 10,000 for private cars, light goods vehicles and light buses. Other motor vehicles such as heavy goods vehicles, heavy buses, tractors and heavy off-road vehicles that are registered in the road traffic register are debited in accordance with their tax weight.
If you filled with heating oil in another EU country where having this in the fuel tank of a motor vehicle is permitted, then this is also regarded as permitted in Sweden
Swedish Customs checks
Checking of means of transport is carried out under Sweden’s Excise Duty Checks Act (1998:506). If transport that is not for private purposes is encountered and there is no documentation (or if it is significantly defective), the heating oil will be confiscated and whoever is carrying the oil will be served with a notice of suspicion of illegal movement of goods subject to excise duty.
Checks under Sweden’s Energy Tax Act (1994:1776) can be made by a customs officer when a motor vehicle crosses the Swedish border at any point where standard customs control is carried out.
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