Excise duty on tobacco

Excise duty on tobacco must be paid on tobacco goods manufactured in, imported into, or received in Sweden – either from another EU country or from a country outside the EU.

Information

This webpage is due to be updated. Please visit the corresponding Swedish-language page for the latest information.

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Excise duty on tobacco has to be paid on cigarettes, cigars, cigarillos and smoking tobacco. These tobacco goods are subject to harmonised rules that are common to countries within the EU. This means that all EU countries follow the same procedural rules on the payment of excise duty. However, each individual EU member state decides on its own excise duty rates. Find out more under “Cigarettes, cigars, cigarillos and smoking tobacco” in the menu.

Excise duty on tobacco must also be paid on moist snuff (“snus”) and chewing tobacco. These goods are not covered by the EU directives on excise duty on tobacco. Excise duty is however applied according to national regulations instead. Find out more under “Moist snuff (“snus”) and chewing tobacco” in the menu.

Goods in movement within the EU are known as:

“dispatches” or “removals” upon leaving the member state of origin and being “dispatched” to another member state
“arrivals” when entering the member state acquiring them: a process known as “entry”

“Import” refers to the introduction of goods into Sweden from a third country, provided that the goods are not covered by a suspensive customs procedure – such as customs transit – or a suspensive customs arrangement (import goods are released from such a procedure or arrangement)

“Export” means that goods are sent from Sweden (or another EU country) to a third country or via another EU country.

The terms “EU” and “EU countries” refer to all territories included in the EU’s excise duty area. A “third country” is a country or region outside the EU’s excise duty area.

Find out more about the EU’s excise duty area in the Swedish Tax Agency’s manual on excise duty.

Handledning för punktskatter (SKV 504, in Swedish)

Destruction of tobacco goods

You don’t need to declare or pay excise duty on duty-liable goods that are destroyed under the Swedish Tax Agency’s supervision. For the goods to be regarded as destroyed under our supervision, you must comply with the following procedure:

Notify the Swedish Tax Agency at least seven business days before you intend to destroy the goods.
Wait for the Swedish Tax Agency to confirm that your notification of destruction meets our requirements.
Destroy the goods using the method of destruction specified in your notification, and document the destruction in a written report.
Send a copy of the report to the Swedish Tax Agency.

Notification

Notify the Swedish Tax Agency that you intend to destroy excise duty liable goods at least seven business days before the planned date of destruction. Please notify us by completing and submitting the online form below. If you are a representative, you must submit a power of attorney document with your notification.

Keep in mind that you must wait for confirmation from the Swedish Tax Agency that your notification meets our requirements before destroying the goods. The autoreply that you receive when you have submitted the online form does not count as acceptance of your notification.

Notify us by filling in our online form

When you fill in the online form, you can use both small and capital letters, digits and the most common punctuation marks.

If you use invalid characters, you will not be able to submit the online form.

Personal or corporate identity number * (mandatory)

Name * (mandatory)

Email address * (mandatory)

Telephone number * (mandatory)

When do you intend to destroy the goods? State the date and time. * (mandatory)

How will the goods be destroyed? * (mandatory)

How long do you expect it to take to destroy the goods? * (mandatory)

Where will the goods be destroyed? State the location and address. * (mandatory)

Which goods will be destroyed? State goods type, quantity and article number for each item that will be destroyed. * (mandatory)

Upload files (if applicable):

Your notification is regarded as a public record. It will be processed in accordance with the Swedish Tax Agency’s personal data processing and storage requirements.

Processing of personal data (opens in new window)

Alternatively, you can submit your notification to us by post.

Submit your notification by post

If you submit your notification by post, it must contain all of the details specified in the online form above.

Please send your notification to the Swedish Tax Agency at the following address:

Skatteverket

SE-771 83 Ludvika

Sweden

Wait for us to confirm that your notification meets our requirements

You can only destroy goods without paying excise duty after the Swedish Tax Agency has confirmed to you that your notification meets our requirements. Please note that we are entitled to request access to the location where the goods will be destroyed, during the specified time of destruction.

Destroy the goods and document the destruction in a written report

It is important to destroy only the goods you specified in your notification. If you destroy other duty-liable goods, you must pay excise duty on them. When the destruction process is complete, the goods must be unusable. You can destroy tobacco goods by burning them, for example.

You must document the destruction of the goods in a written report. The report must be signed by the notification provider. If a Swedish Tax Agency official is present during the destruction process, they must also sign the report. You must save the report for seven years after the goods have been destroyed.

The report must specify:

the date and time of destruction of the goods
the location where the goods were destroyed
the method of destruction
which goods have been destroyed (state type of goods, quantity and article number for each item)

Send a copy of the report to the Swedish Tax Agency

Use this online contact form to submit a copy of the report to us as soon as possible:

Send us a message
For faster processing, write this heading at the top of your message: “Report on the destruction of tobacco goods”.

Alternatively, you can post a copy of the report to the Swedish Tax Agency at the following address:

Skatteverket
SE-771 83 Ludvika
Sweden

The Swedish Tax Agency's regulations (SKVFS 2022:13) include further information about the destruction of excise duty liable alcohol, tobacco and nicotine goods.

The Swedish Tax Agency's regulations on supervised destruction of excise duty liable alcohol, tobacco and nicotine goods (Legal guidance, in Swedish)

VAT and excise duty exemption for US forces and their dependents

US forces and their relatives can be granted exemption from VAT and excise duty on certain goods and services in Sweden under a special agreement called the Defence Cooperation Agreement (DCA).

VAT and excise duty exemption: Defence Cooperation Agreement

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