Companies importing tobacco to Sweden are subject to multiple legislation. It is important that the importer learns about the applicable conditions. Swedish Customs and the Swedish Tax Authority are the responsible authorities.
Customs duty when importing from third countries
When importing goods from a country outside the EU, you are required to pay customs duty to Swedish Customs at the time of importation. The rate of customs duty is determined by the 10-digit commodity code in Tulltaxan (Taric).
The rate of customs duty is stipulated in chapter 24 of Tulltaxan.
Unmanufactured tobacco; tobacco refuse, is listed under HS Code 2401
Cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitutes are listed under HS code 2402.
Other tobacco or tobacco substitute products, such as snuff, water pipe tobacco and smoking tobacco, are listed under HS code 2403.
Cigarettes are usually paper rolls containing finely cut tobacco. They can usually be smoked as they are. The product does not need to contain tobacco to be defined as cigarettes.
Cigars and cigarillos are usually tobacco rolls intended to be smoked as they are, with an exterior binder leaf made from unmanufactured tobacco. They may also be filled with a shredded blend, with an exterior wrapper leaf made from homogenised tobacco. Cigars and cigarillos may in part contain other substances than tobacco.
Smoking tobacco is tobacco that has been cut or otherwise shredded, twisted or pressed into cakes, which can be smoked without any further industrial processing. This may also refer to tobacco waste that can be smoked and which is sold wholesale. The product does not need to contain tobacco to be defined as smoking tobacco.
Tobacco for water pipes is a form of smoking tobacco which is designed to be smoked in a water pipe, and which may consist of a mixture of tobacco and glycerol, as well as aromatic oils and extracts, molasses or sugar, and may be fruit flavoured. The product does not need to contain tobacco to be defined as tobacco for water pipes.
If the country from which you import is party to a free trade agreement with the EU, the rate of customs duty may be reduced in part or full, if you have proof of origin.
Excise duty on tobacco and VAT
An excise duty is charged for cigarettes, cigars, cigarillos, smoking tobacco, snuff, chewing tobacco and other tobacco. These products are defined in the Tobacco Tax Act. This excise duty applies even if the products consists in part or entirely of other substances than tobacco.
From an EU Member State
When importing from an EU Member State, the excise duty should be paid to the Swedish Tax Authority.
From a third country
When importing goods from a third country, you are required to pay the excise duty to Swedish Customs at the time of importation. In some cases, the imposition of the excise duty may be delayed until a later date (delayed procedure). The requirement for delaying the taxation of cigarettes, cigars, cigarillos and smoking tobacco is that they are transported by an actor that has been authorised as a registered consignor by the Swedish Tax Authority. To delay the taxation of snuff, chewing tobacco and other tobacco, the goods must be owned by a warehouse keeper authorised by the Swedish Tax Authority.
Please contact the Swedish Tax Authority in Ludvika for more information.
Declare VAT to the Swedish Tax Authority in your VAT declaration. If you are not registered for VAT, you will pay your import VAT to Swedish Customs. VAT on tobacco products is 25%.
Transporting untaxed goods in the EU
When untaxed goods are transported between Sweden and other EU Member States, or exported from Sweden, they should be accompanied by an electronic administrative document. Both the consignor and the consignee must be connected to the EMCS (Excise Movement and Control System). The purpose with the EMCS was to facilitate trade between the actors and reduce the risk for tax diversion.
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