Authorised warehouse keeper: alcohol goods

A warehouse keeper is somebody who has been granted specific authorisation to produce, process, store, receive and dispatch alcohol goods within his or her business, without having to pay excise duty on them (in connection with the suspension of excise duty on alcohol goods).

The warehouse keeper must handle any duty-free alcohol goods in a location that has been approved by the Swedish Tax Agency as an excise warehouse.

The obligation to pay excise duty on alcohol comes into force when alcohol leaves duty suspension. This happens when a warehouse keeper removes the goods from the excise warehouse in order to deliver them to a restaurant or to Systembolaget, for example.

Warehouse keepers (Legal guidance, in Swedish) External link.

Destruction of alcohol 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

Mail name e-mail:

When you fill in the online form, you can use both small and capital letters, digits and the most common punctuation marks. Plus (+) and percent (%) signs are invalid characters. Write out the words “plus” and “percent” instead of using these characters.

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 alcohol goods by pouring them out or 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 goods type, 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 alcohol 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) External link.

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