Excise duty on tobacco

Excise duty on tobacco has to be paid on cigarettes, cigars, cigarillos and smoking tobacco. These tobacco goods are subject to harmonised rules that are common to countries within the EU. This means that all EU countries follow the same procedural rules on the payment of excise duty. However, each individual EU member state decides on its own excise duty rates. Find out more under “Cigarettes, cigars, cigarillos and smoking tobacco” in the menu.

Excise duty on tobacco must also be paid on moist snuff (“snus”) and chewing tobacco. These goods are not covered by the EU directives on excise duty on tobacco. Excise duty is however applied according to national regulations instead. Find out more under “Moist snuff (“snus”) and chewing tobacco” in the menu.

Goods in movement within the EU are known as:

• “dispatches” or “removals” upon leaving the member state of origin and being “dispatched” to another member state
• “arrivals” when entering the member state acquiring them: a process known as “entry”

“Import” refers to the introduction of goods into Sweden from a third country, provided that the goods are not covered by a suspensive customs procedure – such as customs transit – or a suspensive customs arrangement (import goods are released from such a procedure or arrangement)

“Export” means that goods are sent from Sweden (or another EU country) to a third country or via another EU country.

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

Find out more about the EU’s excise duty area in the Swedish Tax Agency’s manual on excise duty.

• Handledning för punktskatter”, SKV 504 (in Swedish) External link.

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