Excise duty on alcohol goods

A harmonised system applies to beer, wine and other fermented beverages, intermediate products and ethyl alcohol regarding excise duty structures. This means that all EU countries follow the same excise duty regulations. However, each individual EU member state decides on its own excise duty rates.

Legal guidance in Swedish on goods that are subject to excise duty:

• Skattepliktiga varor (Rättslig vägledning, in Swedish) External link.

The “entry” of alcohol goods to Sweden refers to their introduction from other EU countries. The “exit” of alcohol goods from Sweden refers to their dispatch to other EU countries.

The “import” of alcohol goods from a country outside the EU refers to their release for free circulation within the EU in accordance with customs regulations. The import of goods from a country outside the EU also refers to the entry into the EU of Union goods from the Canary Islands, the Åland Islands, the Channel Islands and certain non-European French territories, provided that all requirements have been met in accordance with customs regulations. The “irregular entry” of alcohol goods refers to their introduction to the EU if all requirements have not been met in accordance with customs regulations.

The “export” of alcohol goods refers to their exit from the EU – either directly from Sweden or via another EU country.

The terms “EU” and “EU countries” refer to all territories included in the EU excise duty area. A country outside the EU means a country or region outside the EU excise duty area.

Legal guidance in Swedish on the EU excise duty area:

• EU:s punktskatteområde (in Swedish) External link.

Excise duty-exempt users

You can apply to the Swedish Tax Agency for excise duty exemption if you use alcohol goods for certain purposes in your business. One such example is the use of ethyl alcohol in the production of ethanol-based hand sanitisers. Once we have approved your application, you will not be liable to pay excise duty on alcohol goods received from authorised Swedish warehouse keepers. Universities, other higher education institutions, pharmacies and hospitals are covered by a general excise duty exemption for alcohol goods received from authorised warehouse keepers, as long as these goods are intended for scientific or medical use.

Information in Swedish about excise duty exemption for alcohol goods:

• Skattebefriad förbrukare (in Swedish)

Excise duty suspension

Excise duty must be paid on alcohol goods that are introduced to Sweden – even if duty has already been paid on them in another country. Excise duty must also be paid on alcohol goods manufactured in Sweden – regardless of whether or not they have been produced legally.

In certain circumstances, you can postpone the payment of excise duty on alcohol goods when manufacturing, processing or storing alcohol goods within the EU, or when moving them between different EU countries.

• Goods handling when duty is suspended

Moving alcohol goods to or from other EU countries

Special provisions apply when alcohol goods not covered by the duty suspension arrangement are moved between EU countries. From 13 February 2023, these alcohol goods can only be moved between businesses that have registered in advance with the relevant tax authorities. They must also document each movement of goods by creating electronic documents in the EU-wide Excise Movement and Control System (EMCS).

Information in Swedish on taking receipt of alcohol goods from another EU country:

• Ta emot alkohol från ett annat EU-land (in Swedish)

Information in Swedish on sending alcohol goods to another EU country:

• Skicka alkohol till ett annat EU-land (in Swedish)

Contact us

The Swedish Tax Agency’s Excise Duty Unit (contact details in Swedish):

• Kontakta oss (in Swedish)