Excise duty must be paid on certain nicotine goods, including 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.
On 1 January 2021, an additional category of excise-duty-liable goods was introduced: highly concentrated e-liquids. These are defined as e-liquids with a nicotine content of at least 15mg per millilitre, and not exceeding 20mg per millilitre. The excise duty rate for highly concentrated e-liquids is SEK 4,000 per litre.
Excise duty rate
SEK 2,000 per litre
The excise duty paid on 75 litres of e-liquid is SEK 150,000 (75 × 2,000)
Highly concentrated e-liquids
SEK 4,000 per litre
The excise duty paid on 25 litres of e-liquid is SEK 100,000 (25 × 4,000)
Other nicotine goods
SEK 200 per kg
The excise duty paid on 23kg of other nicotine goods is SEK 4,600 (23 × 200)