A warehouse keeper is somebody who has been granted specific authorisation to produce, process, store, receive and dispatch alcohol goods within his or her business, without having to pay excise duty on them (in connection with the suspension of excise duty on 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.
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.
Notification of the destruction of goods should be emailed to firstname.lastname@example.org or sent by post to the Swedish Tax Agency at the following address:
771 83 Ludvika
You must also keep written records of the destruction of any goods, and send them to the Swedish Tax Agency, either by email or by post.