Excise duty on imports
Excise duty is a consumption tax which is applied to certain goods and services. If you import such goods or services to Sweden you are, in most cases, liable for excise duty to Swedish Customs, or, in some cases, to the Swedish Tax Agency.
The following excise duties apply when importing:
- Excise duty on alcohol
Excise duty on Alcohol.
- Excise duty on energy
Visit the Swedish Tax Authority’s website for more information about excise duty on alcohol (including carbon and sulphur tax)
- Advertising tax
Visit the Swedish Tax Authority’s website for more information about the advertising tax (in Swedish).
- Excise duty on tobacco
Excise duty on tobacco.
- Excise duty on chemicals
Excise duty on chemicals.
- Nicotine tax
Visit the Swedish Tax Authority’s website for more information about the nicotine tax (in Swedish).
- Plastic carrier bags
Excise duty on plastic carrier bags.
Who is liable for excise duty on imports?
The person stated as the declarant in the customs declaration is normally liable to pay excise duty.
Paying to Swedish Customs or the Swedish Tax Authority
Excise duty should be paid to Swedish Customs for goods imported from a country outside of the EU excise duty area. The excise duty should sometimes be paid to the Swedish Tax Authority. This may be the case if you are the registered consignor.
EMCS - a system for simplified excise duty control
The Excise Movement Control System (EMCS) is a system for simplified and unified excise duty control within the EU. The system was introduced on 1 January 2011 and replaced the previous administrative accompanying paper document.
What is updated: Språklig justering