Providing payment guarantees for excise duty on alcohol

If you are an authorised warehouse keeper, you must provide a payment guarantee for excise duty on alcohol goods. If you plan to dispatch goods under excise duty suspension, you must also ensure that the goods are covered by financial security in the form of a movement guarantee.

You also have to provide a movement guarantee if you are a registered consignor and wish to dispatch alcohol goods under excise duty suspension from a place of import, if the goods have been imported from a country outside the EU.

If you are a registered consignee, you must provide an excise duty payment guarantee for goods that you receive from other EU countries under excise duty suspension.

In the menu on the left of this information in Swedish, you will find further information and examples of the different types of guarantees. These examples should help you to provide adequate guarantees, which usually results in faster processing.

You must send original payment guarantee documents to the Swedish Tax Agency at the following address:

Skatteverket
771 83 Ludvika
Sweden