A warehouse keeper is somebody who has been granted specific authorisation to produce, process, store, receive and dispatch cigarettes, cigars, cigarillos or smoking tobacco goods within his or her business, without having to pay excise duty on them (in connection with the suspension of excise duty on tobacco goods).
The warehouse keeper must handle any duty-free tobacco goods in a location that has been approved by the Swedish Tax Agency as an excise warehouse.
Excise duty on tobacco must be paid when tobacco goods leave duty suspension. This happens when a warehouse keeper removes the goods from the excise warehouse, in order to deliver them to a tobacco retailer, for example.
Find out more in the Swedish Tax Agency’s brochure: