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Excise duty on nicotine goods
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.
Update: highly concentrated e-liquids
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-liable goods | Excise duty rate | Example |
|---|---|---|
E-liquids | 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) |
- classified as narcotics or as hazardous to health
- medications or medical devices
- toxic, such as pure nicotine
- subject to excise duty on tobacco
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