Authorised warehouse keeper: alcohol goods

The warehouse keeper must handle any duty-free alcohol goods in a location that has been approved by the Swedish Tax Agency as an excise warehouse.

The obligation to pay excise duty on alcohol comes into force when alcohol leaves duty suspension. This happens when a warehouse keeper removes the goods from the excise warehouse in order to deliver them to a restaurant or to Systembolaget, for example.

• Warehouse keepers (legal guidance in Swedish) External link.

Destruction of alcohol goods

If you need to destroy alcohol goods that you have stored in your excise warehouse, you can do so without having to pay excise duty on them. Written notification of the destruction of goods must be made to the Swedish Tax Agency at least seven days before the goods in question are due to be destroyed. Details of the information that the notification must include are outlined in the Swedish Tax Agency’s regulations on the supervision of the destruction of alcohol and tobacco goods.

• The Swedish Tax Agency’s regulations on the supervision of the destruction of alcohol, tobacco and nicotine goods (SKVFS 2022:13) (in Swedish) External link.

Notification of the destruction of goods should be emailed to

destruktion@skatteverket.se

or sent by post to the Swedish Tax Agency at the following address:

Skatteverket
771 83 Ludvika

You must also document the destruction of goods in a report, which you then send to the Swedish Tax Agency by email or post.

You cannot notify us of alcohol goods that have already been destroyed under this procedure. As a general rule, such goods are subject to duty and must be reported in your excise duty returns for alcohol goods.

Alcohol goods that have already been destroyed can be exempt from duty in exceptional cases. However, this only applies to alcohol goods that that have been completely destroyed or irretrievably lost due to abnormal and unforeseen circumstances that were unrelated to your business activities, and were outside your area of responsibility as a warehouse keeper. In addition, you must also have taken all reasonable care to prevent negative consequences arising from the circumstances in question.

• Exemptions from excise duty liability (legal guidance in Swedish) External link.