Goods handling when duty is not suspended

Excise duty on tobacco goods intended for consumption in Sweden must be paid in Sweden. There are some exceptions, including the following:

• goods purchased in another EU country by an individual who then transports them to Sweden (“traveller’s allowance”)
• removal goods
• goods acquired by an individual through inheritance or a will
• occasional gifts sent by one individual to another

These exceptions only apply, however, provided that the goods are intended for the personal use of the individual or his or her family.

As a general rule, excise duty on tobacco goods imported to Sweden for commercial purposes must be paid in Sweden.

If excise duty on the goods has already been paid in another EU country, you may be eligible for a refund of that country's excise duty on tobacco. You must apply directly to the tax agency in the relevant EU country.

Links to the tax agencies in the Nordics and other EU countries:

• Här hittar du adresser till beskattningsmyndigheter i andra EU-länder och i Norden