Alcohol goods on which excise duty is not suspended

Excise duty must be paid in Sweden on alcohol goods intended for consumption as beverages or for other uses in Sweden. There are certain exceptions, including goods brought into Sweden by private individuals which are intended for their own use, and certain other imports for private use. Some alcohol goods are fully exempt from excise duty, and in certain cases, alcohol goods can become excise duty exempt if they are used for certain specific purposes.

• Alcohol goods (in Swedish)
• Excise duty on alcohol for private individuals (in Swedish)
• Excise duty exempt use – alcohol (in Swedish)

Do you plan to take receipt of alcohol goods from another EU country as a business owner?

As a rule, excise duty must be paid in Sweden on alcohol goods that enter this country for commercial purposes. If you intend to take receipt of alcohol goods from other EU countries outside the EU’s excise duty suspension system, you must first register in advance with the Swedish Tax Agency and provide a payment guarantee. When you have taken receipt of the alcohol goods, you must create an electronic Report of Receipt document in the EU-wide Excise Movement and Control System (EMCS), and declare and pay the applicable Swedish excise duty.

• Taking receipt of alcohol goods from another EU country (in Swedish)

Do you intend to send alcohol goods to another EU country as a business owner?

If you intend to send alcohol goods from Sweden to other EU countries outside the excise duty suspension system, you must first register with the Swedish Tax Agency. Before dispatching the goods, you must first check that the recipient has registered with the tax authority in the country of destination and issue a simplified electronic administrative document (eSAD) through EMCS.

• Sending alcohol goods to another EU country (in Swedish)

Distance selling of alcohol goods to Sweden

If you intend to send alcohol goods from other EU countries to private individuals in Sweden through distance selling, you must first register with the Swedish Tax Agency, provide a payment guarantee, and declare and pay the applicable Swedish excise duty.

• Distance selling of alcohol goods to private individuals in Sweden

Regulations in the Swedish Alcohol Act

For more information about the regulations outlined in the Swedish Alcohol Act, visit the Public Health Agency of Sweden’s website.

• Import, entry of goods and distance trading in alcoholic beverages and alcoholic beverage-like preparations at the Public Health Agency of Sweden (in Swedish) External link.