Excise duty on nicotine goods
Excise duty must be paid on certain nicotine goods. These include e-liquids and goods classified as “other nicotine goods”. Here you can find out about paying excise duty as a business, and who has to pay it.
Goods subject to excise duty
You must pay excise duty on e-liquids and other nicotine goods. E-liquids are fluids containing nicotine that are used in e-cigarettes, for example. Other nicotine goods are products containing nicotine that are intended for oral or nasal use and do not contain tobacco. Examples of other nicotine goods include tobacco-free moist snuff (“snus”), nicotine chewing gum and nicotine nasal spray.
A higher excise duty rate applies to highly concentrated e-liquids. A highly concentrated e-liquid is an e-liquid with a nicotine content of at least 15 mg per millilitre, and not exceeding 20 mg per millilitre. Here you can find out more about excise duty rates:
| Excise-duty-liable goods | Excise duty rate | Example |
|---|---|---|
E-liquids | SEK 2,020 per litre | The excise duty paid on 75 litres of e-liquid is SEK 151,500 (75 × 2,020) |
Highly concentrated e-liquids | SEK 4,040 per litre | The excise duty paid on 25 litres of e-liquid is SEK 101,000 (25 × 4,040) |
Other nicotine goods | SEK 202 per kg | The excise duty paid on 23kg of other nicotine goods is SEK 4,646 (23 × 202) |
Swedish excise duty rates on nicotine goods 2023
| Excise-duty-liable goods | Excise duty rate | Example |
|---|---|---|
E-liquids | SEK 2,000 per litre | The excise duty paid on 75 litres of e-liquid is SEK 150,000 (75 × 2,000) |
Highly concentrated e-liquids | SEK 4,000 per litre | The excise duty paid on 25 litres of e-liquid is SEK 100,000 (25 × 4,000) |
Other nicotine goods | SEK 200 per kg | The excise duty paid on 23kg of other nicotine goods is SEK 4,600 (23 × 200) |
You are not liable to pay excise duty on the goods listed in the table above if:
- they are classified as narcotics or as hazardous to health
- they are medications or medical devices
- they are toxic, such as pure nicotine
- they are subject to excise duty on tobacco
Declaring and paying excise duty on nicotine goods
You might need to declare and pay excise duty on goods listed in the table above if you:
- introduce goods to Sweden from another EU country, or take receipt in Sweden of goods from another EU country
- import goods to Sweden from a country outside the EU
- manufacture goods professionally in Sweden
- buy goods on a duty-exempt basis and use them for a purpose to which the exemption does not apply
- sell goods to buyers in Sweden through distance sales
The rules on declaring and paying excise duty on nicotine goods vary depending on whether you are an approved stockist, a distance seller, or neither of these options.
Approved stockist
In certain cases, you can apply to the Swedish Tax Agency to become an approved stockist. If your application is successful, you will be authorised to handle nicotine goods under suspension of duty.
Distance seller
You are considered to be a distance seller if you sell goods to private individuals in Sweden and transport these goods directly to your customer from another country within the EU excise duty area. You need to register with the Swedish Tax Agency so that you can declare and pay excise duty on nicotine goods. You also need a Swedish corporate identity number.
Find out more about declaring and paying excise duty on nicotine goods as a distance seller, and how to register with the Swedish Tax Agency and applying for a corporate identity number:
Neither an approved stockist nor a distance seller?
The type of business activities you carry out determine when you have to declare and pay excise duty on nicotine goods. Find out more below about the rules that apply to you.
Introducing nicotine goods to Sweden, or taking receipt in Sweden of nicotine goods from another EU country
If you introduce nicotine goods to Sweden from another country within the EU excise duty area, or take receipt in Sweden of nicotine goods from another EU country, you must declare and pay excise duty on these goods every time they cross the Swedish border.
How to declare and pay excise duty
- Download this form: Special excise duty return: Nicotine goods (SKV 5410, in Swedish).
- You will find instructions in Swedish on how to fill in SKV 5410 on the back of the form.
- An authorised signatory must sign the excise duty return.
- Send your excise duty return to the Swedish Tax Agency at following address: Skatteverket, 771 83 Ludvika, Sweden. Please note: each time a goods consignment enters Sweden, you must send an excise duty return to us. We must receive your excise duty return no later than five days after the goods enter Sweden.
- Pay the excise duty so it is credited to your Swedish tax account no later than five days after the goods enter Sweden.
You must keep documentation showing that the information in your excise duty return is correct. Save this documentation for at least seven years after the calendar year to which the documentation applies.
Manufacturing nicotine goods professionally
If you manufacture nicotine goods professionally, you must declare and pay excise duty on them every time you manufacture these goods.
How to declare and pay excise duty
- Download this form: Special excise duty return: Nicotine goods (SKV 5410, in Swedish).
- You will find instructions in Swedish on how to fill in SKV 5410 on the back of the form.
- An authorised signatory must sign the excise duty return.
- Send your excise duty return to the Swedish Tax Agency at following address: Skatteverket, 771 83 Ludvika, Sweden. Please note: each time goods are manufactured, you must send an excise duty return to us. We must receive your excise duty return no later than five days after the goods are manufactured.
- Make sure that the excise duty amount is credited to your Swedish tax account no later than five days after the goods are manufactured.
You must keep documentation showing that the information in your excise duty return is correct. Save this documentation for at least seven years after the calendar year to which the documentation applies.
Using duty-exempt nicotine goods for a purpose to which the exemption does not apply
If your business activities have included buying duty-exempt nicotine goods that you use for a purpose to which the exemption does not apply, you must declare and pay excise duty every time you use these nicotine goods.
Airlines, shipping companies and transportation vessels may be granted a supply permit (“provianteringstillstånd”) by the Swedish Customs Service. If you have been granted this kind of permit for your business activities, you are entitled to take receipt of nicotine goods on a duty-exempt basis from approved stockists in Sweden. However, you must pay excise duty on nicotine goods if you use them in some other way than to carry out your business activities through:
- consumption on board a ship or aircraft travelling to another country
- sale on board a ship or aircraft travelling to a country outside the EU
How to declare and pay excise duty
- Download this form: Special excise duty return: Nicotine goods (SKV 5410, in Swedish).
- You will find instructions in Swedish on how to fill in SKV 5410 on the back of the form.
- An authorised signatory must sign the excise duty return.
- Send your excise duty return to the Swedish Tax Agency at following address: Skatteverket, 771 83 Ludvika, Sweden. Please note: each time you use goods for a purpose to which the duty-exemption does not apply, you must send an excise duty return to us. We must receive your excise duty return no later than five days after the goods are used.
- Make sure the excise duty amount is credited to your Swedish tax account no later than five days after the goods are used.
You must keep documentation showing that the information in your excise duty return is correct. Save this documentation for at least seven years after the calendar year to which the documentation applies.
Importing nicotine goods from a country outside the EU
If you import nicotine goods from a country outside the EU excise duty area, and these goods are not owned by an approved stockist, you must pay the excise duty to the Swedish Customs Service. For further information, please contact the Swedish Customs Service.
Avoid paying a tax surcharge
You might need to pay a tax surcharge if:
- you provide incorrect details in your excise duty return
- the Swedish Tax Agency applies discretionary tax due to your failure to file an excise duty return
- discretionary taxation causes a deviation from the details in your excise duty return
Find out about when the Swedish Tax Agency levies tax surcharges, and the circumstances in which exemptions can be granted.
VAT and excise duty exemption for US forces and their dependents
US forces and their relatives can be granted exemption from VAT and excise duty on certain goods and services in Sweden under a special agreement called the Defence Cooperation Agreement (DCA).
Contact us
If you have any questions about excise duty, feel free to contact us.
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