Excise duty is payable on certain nicotine goods. These include e-liquids and other nicotine goods. Here you can find out about the rules that apply if you bring nicotine goods into Sweden from another EU country.
If you import or bring nicotine goods with you from a country outside the EU, you must contact Swedish Customs (“Tullverket”).
You must pay excise duty on nicotine goods. These include e-liquids and other nicotine goods. E-liquids are liquids that contain nicotine – and 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 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 5 litres of e-liquid is SEK 10,000 (5 × 2,000 )
Highly concentrated e-liquids
SEK 4,000 per litre of liquid
The excise duty paid on 2 litres of e-liquid is SEK 8,000 (2 × 4,000)
Other nicotine goods
SEK 200 per kg
The excise duty paid on 5kg of other nicotine goods is SEK 1,000 (5 × 200)
You are not liable to pay excise duty on the goods listed in the table above if they are:
If, as a private individual, you bring excise-duty-liable nicotine goods into Sweden from another EU country, or receive such goods in Sweden, as a rule you must declare and pay excise duty on these goods if they are intended for your own private use.
However, you do not have to declare and pay excise duty in the following cases:
Instructions for how to fill in the return can be found on the back of the form. Remember that you only have to declare amounts over and above 20mlof e-liquid and 200g of other nicotine goods if you have transported them to Sweden yourself, and they are intended for personal use by you or your family only.
Please post your excise duty return to:
771 83 Ludvika.
It should reach us no later than five days after the date the goods were brought into Sweden.
Please make sure the excise duty payment is registered in your tax account no later than five days after the date the goods were brought into Sweden.