Tullverket

Buying e-cigarettes and refills when travelling

When returning home from a trip abroad, you may, once you are 18, bring in e-cigarettes and refills for private use. The quantity you can bring in without paying customs duty or taxes depends on whether it contains nicotine and if you buy the goods in another EU country or in a country outside the EU.

The goods you buy on your trip must be for your own personal use. You must also transport (carry) the goods yourself.

You can bring goods with you without paying customs duty or taxes within the following limits:

E-cigarettes and refills containing nicotine

From another EU country

  • 20 millilitres

From a country outside the EU

  • If arrival is by an aircraft or ferry in commercial traffic, the value of goods you may bring in free of customs duty and tax is SEK 5,000.
  • If arrival is by some other means, the value of goods you can bring in without paying any charges is SEK 3,500.

E-cigarettes and refills that do not contain nicotine

From another EU country

  • No restrictions.

From a country outside the EU

  • If arrival is by an aircraft or ferry in commercial traffic, the value of goods you may bring in free of customs duty and tax is SEK 5,000.
  • If arrival is by some other means, the value of goods you can bring in without paying any charges is SEK 3,500.

These amounts apply to the total value of what you bought on the trip and take home with you.

Example

If you arrive by an aircraft and have purchased clothes for SEK 3,000, you may bring e-liquid for a maximum of SEK 2,000.

Travel by an aircraft or ferry must be by commercial traffic.

Fees

If you wish to bring more than the above quantities, you must pay customs duty and VAT if you arrive from a country outside the EU. If you arrive from a country within the EU, you must pay VAT to the Swedish Tax Agency no later than 5 days after you have imported the goods.

Declaring goods

If you arrive from a country outside the EU and are bringing goods with you in addition to those you are allowed to bring freely, you must declare them to Swedish Customs when you cross the Swedish border.

Applicable provisions