Excise duty on fuel

In Sweden’s Energy Taxation Act, fuels are classified according to the Combined Nomenclature (CN), which is the EU’s eight-digit coding system. It is important to find out which code applies to your fuel since the rules vary depending on the fuel type. Fixed excise duty rates apply to the most common fuel types. You must pay excise duty on these fuels, regardless of what the fuel in question will be used for. The excise duty rates are outlined in the table below. You might need to pay excise duty on fuels to which fixed duty rates do not apply. This is the case for fuel used for heating or as motor fuel.

• Fuels are classified according to the EU’s Combined Nomenclature (CN) coding system (Legal guidance, in Swedish)

The CN commodity codes listed in the table below are derived from the EU's 2002 Common Customs Tariff (CCT), in which the CN codes provided in Sweden’s Energy Taxation Act are included. CN codes are updated on a continuous basis, so you will need to search for the applicable code if it is not listed in the table.

You can find a list of newer CN codes in the table on our webpage “Fuels subject to the suspension arrangement”. Here you can check which CN codes in the 2002 Common Customs Tariff the newer codes correspond to.

• Fuels subject to the suspension arrangement (in Swedish)

Fuels to which a fixed excise duty rate applies

When you file an excise duty return for any of the fuels listed in the table below, you must pay excise duty at the specified rate. This rule applies regardless of what the fuel in question will be used for.

In some cases, you may be entitled to claim an excise duty deduction. Information about reduced excise duty rates, and excise duty exemption through deductions, is available on our webpage “Excise duty on energy”.

• Excise duty on energy

Fuels are defined in accordance with their designated CN (Combined Nomenclature) numbers. It is crucial that your find out the specific CN number of your fuel to determine the amount of tax you are liable for.

• Fuels are defined by their CN number (Legal guidance, in Swedish)

The CN numbers in the table below are based on 2002 tariff numbers. The CN numbers are updated continuously, so if you do not find your CN number in the table, you need to find out its previous corresponding number. You can do this by following the link above. Scroll down to the summary of references in LSE, which corresponds to amended references in the Commission’s implementation decision.

Fuels with a fixed tax rate

Those who submit tax returns are designated one or several of these fuel types as enumerated in the table below, and are subject to taxation in accordance with the tax rate given, regardless of what the fuel is used for.

You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.

• Energy tax

A registered consignor is a party authorised by the Swedish Tax Agency to dispatch certain fuels from a place of import under a duty-suspension arrangement. As a registered consignor, you are entitled to defer payment of excise duty on energy, carbon dioxide and sulphur (if applicable) when you dispatch fuels under a duty-suspension arrangement from a place of import. Petrol, gas oil and liquefied petroleum gas are examples of fuels subject to duty-suspension arrangements.

• Fuels subject to a suspension arrangement (in Swedish)

To be granted registered consignor status, you must meet our approval requirements with regard to your financial situation and other circumstances.

• Registered consignor (Legal guidance, in Swedish)

How to apply for registered consignor status

Fill and submit form (SKV 5334). Our address is on the form.

• Application: Registered consignor – excise duty on energy (SKV 5334, in Swedish)

We will contact you if we need any additional information, such as details of your business’s financial position.

You can defer payment of excise duty

As a registered consignor, you are liable for the excise duty on fuel until it reaches a specific destination. Your liability is then deferred, and transferred to the consignee, when you move the fuel from a place of import to:

• a registered consignee in another EU country
• a temporarily registered consignee in another EU country
• a preregistered direct delivery location in Sweden or another EU country
• a place of export: i.e., a place from which goods leave the EU
• an excise warehouse in Sweden or another EU country
• a customs office of exit that is also the customs office of departure for the external transit procedure.

• Requirements for transit movement under a duty suspension arrangement (Legal guidance, in Swedish)

If fuel is due to be exported directly after import, as a registered consignor you are liable for the excise duty on the fuel until it has actually left the EU.

Transit movement of fuel to an embassy, consulate-general or international organisation

You can also defer payment of excise duty on fuel if you move fuel to an embassy, consulate-general or international organisation in an EU country – provided that excise duty exemption also applies in the EU country in question.

Only the following places and people are permitted to receive the fuel:

• an embassy or consulate in another EU country
• a member of the diplomatic staff at an embassy or consulate
• an international organisation based in another EU country
• a representative of an EU country within an international organisation
• a person with a position or an assignment within an international organisation.

Moving fuel for receipt by armed forces

You can also defer payment of excise duty on fuel if you move the fuel for receipt by armed forces in another EU country.

The following requirements must be fulfilled, provided that excise duty exemption also applies in the EU country to which the fuel will be moved:

• The armed forces belong to a country other than the country to which the fuel will be moved.
• The armed forces are participating in defence operations within the framework of the common security and defence policy, or belong to the parties to the North Atlantic Treaty.
• The fuel will be used by forces personnel, civilian staff accompanying the forces, or the forces’ catering services or retail stores.

• Requirements for transfer under a duty suspension arrangement (Legal guidance, in Swedish)

Moving fuel within the EU

As a registered consignor, when you move fuel under excise duty suspension from a place of import, this transit movement of goods must be recorded in an electronic administrative document (eAD). You create this eAD using the EU-wide Excise Movement and Control System (EMCS).

• Transit movement under duty suspension (in Swedish)

Excise numbers and the System for the Exchange of Excise Data (SEED) register

When you are granted registered consignor status, the Swedish Tax Agency will give you an excise number. Before dispatching fuel, a registered consignor needs to know the consignee’s excise number in order to check whether the fuel can be moved under duty suspension. An excise number is required to create an eAD in the EMCS, and is also used for identification in the SEED register, which includes details of all approved EU actors.

The SEED register provides authorisation details and other information required by businesses and government agencies to enable movement of excise duty liable fuels under duty suspension. Information from the SEED register is also shared to the EMCS. This enables you, as a consignor, to check the validity of the consignee’s excise number.

• SEED – Excise Authorisation Verification (European commission)

Providing a movement guarantee

If you move fuel under excise duty suspension, you must provide a movement guarantee corresponding to the total amount of excise duty applicable to the fuel. The Swedish Tax Agency can claim the movement guarantee amount if you become liable to pay excise duty in connection with a consignment, or if you do not pay the excise duty on time.

The movement guarantee is valid in all EU countries. This means that the Swedish Tax Agency can use it for the payment of excise duty if you become liable to pay excise duty in another EU country on fuel that you have dispatched from Sweden under duty suspension. Your movement guarantee must be registered with the Swedish Tax Agency prior to dispatch.

How do I calculate the movement guarantee amount?

In order to calculate the right amount of guarantee cover, you must work out a daily average for excise duty on fuel consignments that you move under duty suspension. Include only the days during which you move fuel over a one-year period.

You must include administrative excise movements between a place of import and an excise warehouse located within the same storage space. An administrative excise movement takes place through an update to the stock records. The goods themselves are not moved physically.

A registered consignee is a party authorised by the Swedish Tax Agency to take delivery on a professional basis of fuel moved from another EU country under duty suspension. If you have been granted registered consignee status, you are entitled to defer payment of excise duty on energy, carbon dioxide and sulphur (if applicable) on duty-suspended fuel until you have taken delivery of it in Sweden. Petrol, gas oil and liquefied petroleum gas are examples of duty-suspended fuels.

• Fuels subject to a duty suspension arrangements

To be granted registered consignee status, you must meet our approval requirements with regard to your financial situation and other circumstances.

• Registered consignee (Legal guidance, in Swedish)

How to apply to become a registered consignee

Fill in and submit form SKV 5347. Our address is on the form.

• Application: Registered consignee – excise duty on energy (SKV 5347, in Swedish)

We will contact you if you need to supplement your application, such as with information about your company’s financial position.

Normal delivery address and direct-delivery locations

As a registered consignee, you must specify an address in Sweden at which you will take delivery of fuel moved under duty suspension from another EU country. This address is known as your normal delivery address.

You can only specify one normal delivery address. If you want to change your normal delivery address, you can fill in and submit form SKV 5430.

• Change of normal delivery address (SKV 5430, in Swedish)

If you want to take delivery of fuel under duty suspension in other places, you must register these places as direct-delivery locations. You do this by filling in and submitting form SKV 5369.

• Notification: Direct-delivery location, Excise duty on alcohol goods, tobacco goods, energy (SKV 5369, in Swedish)
  

Excise number, SEED register and EMCS

When you are granted registered consignee status, the Swedish Tax Agency will give you an excise number. The excise number is used for identification in the SEED register, which includes details of all approved EU actors. The SEED register provides authorisation details and other information required by businesses and government agencies to enable movement of fuels under duty suspension. Data from the SEED register is also supplied to the Excise Movement and Control System (EMCS).

• SEED – Excise Authorisation Verification (in Swedish)

The sender creates an electronic administrative document (eAD) in EMCS before the fuel is dispatched to you. When you have taken delivery of the fuel at your normal delivery address or a direct-delivery location, you must create a Report of Receipt in EMCS within five days.

• Reporting receipt in EMCS (in Swedish)

Providing a payment guarantee

If you have been granted registered consignee status, you must provide an excise duty payment guarantee for fuel that you receive from other EU countries under a duty suspension arrangement. The Swedish Tax Agency can claim this guarantee amount if you do not pay the excise duty for which you are liable on time.

You must send the original payment guarantee document to the Swedish Tax Agency at this address:

Skatteverket

771 83 Ludvika

If the payment guarantee amount that you have provided is insufficient, the Swedish Tax Agency can withdraw your registered consignee approval.

Here's how to calculate the average excise duty amount

Calculate the total amount of excise duty for your latest reporting periods (up to a maximum of 12), as outlined above. Then divide this amount by the number of reporting periods for which you have paid excise duty.

A temporarily registered consignee is a party authorised by the Swedish Tax Agency to take delivery on a one-off professional basis of a specific consignment of fuel moved from another EU country under duty suspension. If you have been granted temporarily registered consignee status, you are entitled to defer payment of excise duty on energy, carbon dioxide and sulphur (if applicable) on duty-suspended fuel until you have taken delivery of it in Sweden. Petrol, gas oil and liquefied petroleum gas are examples of duty-suspended fuels.

• Fuels subject to a duty suspension arrangement (in Swedish)
• Temporarily registered consignee (Legal guidance, in Swedish)

How to apply for temporarily registered consignee status

1. Fill in and submit form SKV 5371, “Application/Notification: Temporarily registered consignee – Excise duty on alcohol goods, tobacco goods, energy”. Our address is on the form.

• Application/Notification: Temporarily registered consignee – Excise duty on alcohol goods, tobacco goods, energy (SKV 5371, in Swedish)

2. In order to handle fuel under duty suspension, you must provide a payment guarantee for the amount of excise duty that you may have to pay.

You provide a payment guarantee by making an advance payment to the Swedish Tax Agency’s Bankgiro account: 5583-8411. This payment guarantee must be equivalent to the amount of excise duty payable on the fuel that will be delivered to you. State your name and corporate identity number when you make your payment so that we can link your payment guarantee to your application/notification. Please contact the Swedish Tax Agency if you would like to provide a payment guarantee in the form of a demand guarantee or pledged account instead. You do not need to provide a payment guarantee for fuel that is not subject to excise duty, or that is exempt from excise duty. This applies to fuel delivered to you in containers of up to one litre.

We will contact you if we need you to provide additional information to complement your application.

3. You will be given a temporary excise number when the Swedish Tax Agency has approved your application for temporarily registered consignee status.

Excise number, SEED register and EMCS

When you are granted temporarily registered consignee status, the Swedish Tax Agency will give you a temporary excise number. This excise number is used for identification in the SEED register, which includes details of all approved EU actors. The SEED register provides authorisation details and other information required by businesses and government agencies to enable movement of fuels under duty suspension. Data from the SEED register is also supplied to the Excise Movement and Control System (EMCS)

• SEED – Excise Authorisation Verification (in Swedish)

The sender creates an electronic administrative document (eAD) in EMCS when the fuel is dispatched to you. When you have taken delivery of the fuel at your delivery address, you must create a Report of Receipt in EMCS within five days.

• Reporting receipt in EMCS (in Swedish)

How to file an excise duty return as a temporarily registered consignee

You must file an excise duty return for the fuel no later than five days after you take delivery of it. You must not file an excise duty return for fuel that is not subject to excise duty, or that is exempt from excise duty. This applies to fuel delivered to you in containers of up to of one litre.

• Excise duty exemption (Legal guidance, in Swedish)

Filing excise duty returns digitally for oil or liquefied petroleum gas

If you are required to file an excise tax return for oil or liquefied petroleum gas, you can do so by logging in to our e-service. Here you select the option “Create a special excise duty return” (“Skapa en särskild skattedeklaration)”.

• Excise duty returns (in Swedish)

Alternatively, you can choose to file an excise tax return for oil or liquefied petroleum gas on paper. You must download the form (below) yourself.

• Special excise duty return: oil, liquefied petroleum gas (SKV 5408, in Swedish)

File an excise tax return on paper for petrol or sulphur

If you are required to file an excise tax return for petrol or sulphur, you must use a paper form. You download it yourself.

• Special excise duty return: petrol (SKV 5407, in Swedish)
• Special excise duty return: sulphur (SKV 5405, in Swedish)

This is good to know when you file an excise tax return on paper

In the “Period” box, you must enter the date on which you took receipt of the fuel. Your paper excise duty return must be signed by an authorised signatory and sent to the postal address stated on it.

Excise duty return filing deadline

The Swedish Tax Agency must receive your excise duty return no later than five days after you have taken delivery of the fuel in Sweden.

Deductions

Under certain circumstances, you can claim a deduction in your excise duty return. Information about eligible business activities and areas of use is available on our webpage “Excise duty on energy”.

• Excise duty on energy

Paying excise duty

The fuel duty will be deducted from the payment guarantee amount you provided. The amount in question will be credited to your tax account when the Swedish Tax Agency has processed your excise duty return. If the payment guarantee you provided covers the excise duty payable on the consignment, you will not need to make any further payment.

However, if the fuel duty amount exceeds the payment guarantee provided, you must pay the difference into your tax account no later than five days after taking delivery of the fuel. If the duty payable amounts to less than the payment guarantee provided, the Swedish Tax Agency will contact you.

A stockist is a party approved by the Swedish Tax Agency to handle certain fuels on which excise duty has not yet become chargeable. Such fuels include crude tall oil, gaseous liquefied petroleum gas, gaseous biogas, gaseous biopropane, natural gas, coal, coke and peat. In order to handle fuels on which excise duty has not yet become chargeable, you must own them.

You can be granted approved stockist status if you do one of the following:

• extract fuel
• manufacture fuel
• process fuel
• store fuel on a significant scale
• resell gaseous hydrocarbons on a significant scale.
  

Conducting any of the activities listed above – or having the intention to do so – qualifies you for approved stockist status. When you have been granted approved stockist status, you are also entitled to handle fuel on which excise duty has not yet become chargeable, in accordance with all of the other points listed above.

You can find out what “on a significant scale” means here:

• The nature of the business (Legal guidance, in Swedish)
• Stockist (Legal guidance, in Swedish)

When must I pay excise duty?

You pay excise duty when you:

• have delivered fuel to a buyer that is not a stockist
• have delivered fuel to your own retail outlet which is not a depot
• have used fuel for a purpose other than selling it – for example, when you have consumed fuel yourself
• cease to be an approved stockist.

You do not need to pay excise duty when you deliver fuel to another approved stockist. The same applies when you move fuel between your own warehouses in Sweden. Every time you deliver a fuel consignment, you must check that the buyer is an approved stockist. Your bookkeeping records must include details of deliveries of fuels on which excise duty has not yet become chargeable.

• When to declare and pay excise duty as an approved stockist (Legal guidance, in Swedish)

When you dispatch fuel from Sweden to another EU country, or export it to a non-EU country, you can claim a deduction in your excise duty return.

If you import fuel that you own to Sweden from a non-EU country, you do not need to pay import duty to the Swedish Customs Service. You declare the import duty in your excise duty return – for example, when you sell the fuel to a party that is not a stockist. However, if you do not own the fuel, you must pay import duty on it to the Swedish Customs Service.

• Importing goods (Swedish Customs)

How to apply for approved stockist status

To be granted approved stockist status, you must meet our approval requirements with regard to your financial situation and other circumstances.

1. Fill in and submit form SKV 5075, “Application: Stockist approval – Excise duty on energy”. Our address is on the form.

• Application: Excise duty on energy – stockist approval (SKV 5075, in Swedish)

2. We will contact you if we need any additional information, such as details of your business’s financial position.

Withdrawal of approved stockist status

Your approved stockist status can be withdrawn for any of the following reasons:

• If you completely or partially cease to carry out business activities involving fuel, you must request the withdrawal of your approved stockist status. To do this, fill in and submit the excise duty deregistration form SKV 5335 (“Avregistrering – punktskatt”) to the Swedish Tax Agency. Our postal address is on the form. An authorised signatory must sign the form.

• Deregistration – Excise duty (SKV 5335, in Swedish)

• The Swedish Tax Agency can withdraw your approved stockist status if, for example, you do not fulfil your responsibilities with regard to excise duty returns, excise duty payments or business bookkeeping records; in the event of economic crime; or if you have not reported changes in your business activities on an ongoing basis. The business’s signatories, accountant or board of directors might change, for example.

If your stockist approval is withdrawn, you are not entitled to take delivery of, dispatch or store fuel on which excise duty has not yet become chargeable. This also means that you must report duty on any fuel in your stock on which excise duty has not yet been paid.

Various excise duty returns for approved stockists

As an approved stockist, you may need to file three different types of excise duty returns, depending on the fuels you handle:

• Excise duty return 713: Use this excise duty return to report excise duty on energy and carbon dioxide, primarily for natural gas, gaseous biogas, gaseous liquefied petroleum gas, coal, coke, petroleum coke (petcoke), dimethyl ether (DME), methane and waste oils.
• Excise duty return 718: Use this excise duty return to report excise duty on sulphur, primarily for coal, coke and peat.
• Excise duty return 736: Use this excise duty return to report excise duty on energy for crude tall oil.

• Filing an excise duty return and paying excise duty on electricity and fuel

Under certain circumstances, you can claim a deduction in your excise duty return. Information about the business activities and areas of use to which this applies is available on our webpage “Excise duty on energy”.

• Excise duty on energy

If you have delivered fuel in Sweden for US armed forces, you can claim a deduction if you have an invoice certifying that the goods will be used by or for the armed forces in question. The invoice must also state that you have delivered the fuel on a duty-exempt basis. You can also claim a deduction for fuel consumed in supplying other goods and services to armed forces.

A tax-exempt fuel user is a party approved by the Swedish Tax Agency and thereby entitled to receive certain untaxed fuels from warehouse keepers or stockists in Sweden. As a tax-exempt fuel user, you are authorised to receive and use solely untaxed fuel for the purposes for which you are authorised – you may not sell the fuel onward.

You can be approved as a tax-exempt user for the consumption of fuel

• in ships not used for private purposes
• in certain boats not used for private purposes
• in aircraft not used for private purposes
• in aircraft engines on testbeds or similar facilities
• in trains or other track-bound transportation
• for other purposes than as motor fuel or as heating fuel
• in one and the same process if the fuel is used for heating and purposes other than as a motor fuel or heating fuel
• in metallurgical processes
• i certain processes for the production of mineral substances other than metals
• in soda recovery boilers or lye boilers.

You can read more about each category here

• Fuel for certain boats and ships (marine vessels) for non-private purposes
• Aircraft and aircraft engines on testbeds or similar facilities
• Trains or other track-bound transportation
  
• Fuel consumption not for engines or heating or combined applications
• Metallurgical processes
• Mineralogical processes
  
• Use in soda recovery boilers or lye boilers
• Tax exempt fuel consumption (Legal guide, in Swedish)

How to apply for approval as a tax-exempt fuel user

If you wish to be approved as a tax-exempt fuel user, you are to apply for this with the Swedish Tax Agency. Approval as a tax-exempt fuel user is requisite on, among other factors, your suitability with respect to your financial and general circumstances. Do the following:

1) You apply using the form, Tax-exempt consumption – fuel (SKV 5079) which is available from the Swedish Tax Agency’s website. The address to the Swedish Tax Agency is provided in the form.

• Application Tax-exempt consumption – Fuel (SKV 5079)

2) Attach the requested information and documentation to the application form, such as a description of your operations, annual report and the CN numbers of the fuels that you wish to be approved for handling. CN numbers are used to classify fuel and other goods pursuant to the EU-wide customs tariffs. Contact your fuel supplier if you are uncertain about the CN number of the fuel that you intend to use.

3) Upon submission of your application, the Swedish Tax Agency performs a suitability appraisal of the legal entities and natural persons the application concerns. The Swedish Tax Agency verifies the information with, for example, the Swedish Police Authority, Swedish Enforcement Authority, Swedish Companies Registration Office and the Swedish Tax Agency’s proprietary registers (such as your tax account). You will be notified of the decision by letter.

If you are approved as a registered fuel user

When the Swedish Tax Agency approves an application, the decision document comprises information about:

• the start and end dates of that the authorisation’s validity – which, although is normally valid until further notice, could be for a fixed period, in which case the decision document will state the authorisation’s period of validity.
• the specific tax-exempt purpose(s) the authorisation concerns, and whether there are any special terms and conditions for your approval.
  

If you are approved, you must

• continuously report significant changes to Swedish Tax Agency regarding the ownership structure and changes of signatories, auditors or the board of directors
• report other changes, if any, to your submitted information.
  

Your approval is not transferable to another party. In the event that your operations are transferred to another legal entity or natural person, the entity or person must apply for their own approval as a tax-exempt fuel user. Your approval may be revoked on the initiative of the Swedish Tax Agency if you should personally request for such a transfer. In the event that you change or sell your operations, you must immediately notify us by letter to the address: The Swedish Tax Agency, SE-771 83 Ludvika, Sweden, or by e-mail. An authorisation may also be revoked if the company is acquired by or merged with another company.

• Send us an e-mail

Tax exempt fuel user, Legal guide

As a tax-exempt fuel consumer, you are to keep special stock accounts through which you continuously record purchases and consumption of fuel that you purchased tax-free. The stock accounts must contain such information as the volume and type of fuel procured, the source from which it was purchased and the date you received the fuel. It should also state how much fuel you have used and for what purpose. You must also regularly take inventory of your stocks of fuel that was purchased tax-free.

As a tax-exempt fuel user, you are also to maintain documentation to indicate that the fuel was used for the purpose(s) for which you are/were approved. For example, if you are approved as a tax-free fuel user, for marine vessels or aircraft, you are to maintain a logbook, operating journal or similar to be able to prove that the fuel was used for the tax-free purpose(s).

• Swedish Tax Agency’s regulations on stock taking and stock inventory for tax-free fuel users (Legal guidance, in Swedish)
• Swedish Tax Agency’s information about stock taking and stock inventory for tax-free fuel users (in Swedish)

Revocation of tax-exempt fuel user authorisation

The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments, financial accounting or stock accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors.

In the event that you, in whole or in part, discontinue with operations pertaining to your authorisation, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.

• Deregistration – Excise duty (SKV 5335)

You can apply with the Swedish Tax Agency to be temporarily registered as a distance seller if you, on the odd occasion, sell certain fuels to private individuals in Sweden, and the said fuels are transported directly from another EU country to the buyer and such transportation is arranged by you or other party on your behalf. As a temporarily registered distance seller, you may only handle inventory fuels and only fuels that have already been taxed abroad. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

• Fuels encompassed by duty-suspension arrangements
• Distance sales – nonrecurring (Legal guidance, in Swedish)

How to apply for temporary registration as a distance seller

1. Fill in and submit the form, Application – Temporary registration as distance seller – Alcohol tax, Tobacco tax, Energy tax (SKV 5372). Your application must be delivered to us before the fuel may be consigned from other EU country. (As a temporarily registered distance seller, you are not entitled to register a proxy to represent you.)

• Application – Temporary registration as distance seller – Alcohol tax, Tobacco tax, Energy tax (SKV 5372)

2. Pledge the fuel-relocation collateral before consignment of the fuel from the other EU country.

Collateral for fuel relocation

Fuel-relocation collateral must be pledged before the Swedish Tax Agency can approve your application. You pledge collateral through an advance payment to the Swedish Tax Agency’s bank giro account: 5583-8411. The collateral amount shall correspond to the tax on the fuel pertaining to your application. State your name and corporate registration number when paying, so that we can link the collateral to your application. Contact the Swedish Tax Agency if you prefer instead to pledge collateral in the form of a demand guarantee or locked bank account.

If you do not pledge the collateral with Swedish Tax Agency, your customer who receives the fuel would instead be liable for energy tax, carbon tax or sulphur tax on the fuel.

Special tax form

When the fuel has been imported to Sweden, you must report the tax using a special tax form. The Swedish Tax Agency dispatches a tax form upon receiving your application and securing your collateral pledge. Fill in and submit the tax form by no later than five days of your importing the fuel to Sweden. The form must be signed by an authorised signatory.

Send the tax form to the address provided on the tax form.

If you intend to take receipt in Sweden of excise duty liable fuel sent from another EU country on just one occasion, you must apply to the Swedish Tax Agency to be registered as a temporary certified consignee. Your registration is only valid for the movement of fuel that you specify in your application. If you are already registered as a certified consignee, you do not need to apply.

• Fuels subject to the suspension arrangement (in Swedish)

How to register as a temporary certified consignee

If you intend to export excise duty liable fuel from Sweden to another EU country on a single occasion only, you must first apply to the Swedish Tax Agency to be registered as a temporary certified consignor. Your registration is only valid for the movement of fuel that you state in your application.

Fuel may be regarded as excise duty liable even if excise duty has not been paid on it in Sweden.

• Fuels subject to the suspension arrangement (in Swedish)

How to apply for temporary certified consignor status