Cigarettes, cigars, cigarillos and smoking tobacco are known as harmonised tobacco goods, which means that all EU countries comply with the same rules of procedure regarding excise duty.
The definitions of the different tobacco products are set out in the Tobacco Tax Act (1994:1563). You can read more (in Swedish) about the definitions in the Swedish Tax Agency’s “Legal guidance” section.
In the EU’s common computer systems, taxable goods are classified according to codes consisting of one letter and three digits (for example, T200 for cigarettes and T300 for cigars and cigarillos). These codes determine the structure and content of the electronic messages exchanged between different parties and different EU countries.
Further information is available under “Codes and code descriptions” in the menu.
Tobacco goods must be labelled in a certain way if they are to be sold in Sweden. Further information is available under “Retail price labelling” (“Detaljhandelsprismärkning”) in the menu.
Excise duty must be paid on cigarettes, cigars, cigarillos and smoking tobacco imported into Sweden, even if duty has already been paid in another country. Excise duty must also be paid on such goods produced in Sweden.
Under certain circumstances, you may be able to postpone the payment of excise duty during manufacturing, processing, storage and transportation within and between EU countries. Further information is available in the section “Professional handling under suspension of duty” in the menu.