Paying excise duty on nicotine goods as a private individual
Excise duty must be paid on certain nicotine goods. These include e-liquids and other nicotine goods. Here you can find out about the rules that apply if you bring nicotine goods into Sweden from another EU country.
If you import or bring nicotine goods with you from a country outside the EU, you must contact Swedish Customs (“Tullverket”).
If you bring nicotine goods into Sweden for purposes other than your or your family´s personal use by you or your family, please read the information for companies instead:
Goods subject to excise duty
You must pay excise duty on e-liquids and "other nicotine goods". E-liquids are fluids containing nicotine that are used in e-cigarettes, for example. "Other nicotine goods" are products containing nicotine that are intended for oral or nasal use and do not contain tobacco. Examples of other nicotine goods include tobacco-free moist snuff (“snus”), nicotine chewing gum and nicotine nasal spray.
A higher excise duty rate applies to highly concentrated e-liquids. A higher excise duty rate applies to highly concentrated e-liquids. These are defined as e-liquids A highly concentrated e-liquid is an e-liquid with a nicotine content of at least 15 mg per millilitre, and not exceeding 20 mg per millilitre.
Here you can find out more about excise duty rates:
Goods subject to excise duty | Excise duty rate | Example |
|---|---|---|
E-liquids | SEK 2,072 per litre | The excise duty paid on 5 litres of e-liquid is SEK 10,360 (5 × 2,072 ) |
Highly concentrated e-liquids | SEK 4,143 per litre of liquid | The excise duty paid on 2 litres of e-liquid is SEK 8,286 (2 × 4,143) |
Other nicotine goods | SEK 207 per kg | The excise duty paid on 5 kg of other nicotine goods is SEK 1,035 (5 × 207) |
You are not liable to pay excise duty on the goods listed in the table above if:
- they are classified as narcotics or as hazardous to health
- they are medications or medical devices or similar
- they are acutely toxic, such as pure nicotine
- they are subject to excise duty on tobacco
Tax rates on nicotine goods previous years
Excise duty rates on nicotine goods 2024
Goods subject to excise duty | Excise duty rate | Example |
|---|---|---|
E-liquids | SEK 2,020 per litre | The excise duty paid on 5 litres of e-liquid is SEK 10,100 (5 × 2,020 ) |
Highly concentrated e-liquids | SEK 4,040 per litre of liquid | The excise duty paid on 2 litres of e-liquid is SEK 8,080 (2 × 4,040) |
Other nicotine goods | SEK 202 per kg | The excise duty paid on 5 kg of other nicotine goods is SEK 1,010 (5 × 202) |
Excise duty rates on nicotine goods 2023
Goods subject to excise duty | Excise duty rate | Example |
|---|---|---|
E-liquids | SEK 2,000 per litre | The excise duty paid on 5 litres of e-liquid is SEK 10,000 (5 × 2,000) |
Highly concentrated e-liquids | SEK 4,000 per litre of liquid | The excise duty paid on 2 litres of e-liquid is SEK 8,000 (2 × 4,000) |
Other nicotine goods | SEK 200 per kg | The excise duty paid on 5kg of other nicotine goods is SEK 1,000 (5 × 200) |
Declare and pay excise duty each time you bring goods into Sweden
If you, as a private individual, introduce nicotine goods to Sweden from another EU country, or take receipt in Sweden of nicotine goods from another EU country, you must declare and pay excise duty every time the goods cross the Swedish border. This applies even if the goods are intended for your or your family´s personal use.
However, you do not have to declare and pay excise duty in the following cases:
- When you yourself, while travelling here, transport bring a maximum of 20 ml of e-liquid and a maximum of 200 grams of other nicotine goods into Sweden, and the goods are intended only for personal use by you or your family. (Please note: you must declare and pay excise duty on any goods over and above the limits specified – even if they are intended for personal use by you or your family.)
- When you buy nicotine goods for personal use by you or your family from a distance seller and the goods are transported directly to you from another EU country by the seller. In this case, the distance seller is responsible for declaring and paying excise duty on the goods – not you. The excise duty should be included in the purchase price that you pay.
How to declare and pay excise duty
File an excise duty return every time you bring goods into Sweden
Filling in your excise duty return
Instructions for how to fill in the return can be found in Swedish on the back of the form. Don't forget to sign the form.
Remember that you only have to declare amounts over and above 20 ml of e-liquid and 200 grams of other nicotine goods if you have transported them to Sweden yourself while travelling here, and they are intended for personal use by you or your family only.
Send your excise duty return to the Swedish Tax Agency
Please post your excise duty return to the following address:
Skatteverket
771 83 Ludvika
Sweden
We must receive your excise duty return no later than five days after the goods entered Sweden.
Pay the excise duty into your tax account
Please make sure the excise duty payment is credited to your Swedish tax account no later than five days after the goods were entered Sweden.