Excise duty on nicotine goods

Excise duty must be paid on certain nicotine goods, including 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.

Update: highly concentrated e-liquids

On 1 January 2021, an additional category of excise-duty-liable goods was introduced: highly concentrated e-liquids. These are defined as e-liquids with a nicotine content of at least 15mg per millilitre, and not exceeding 20mg per millilitre. The excise duty rate for highly concentrated e-liquids is SEK 4,000 per litre.

Current excise duty rates
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
medications or medical devices
toxic, such as pure nicotine
subject to excise duty on tobacco

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Excise duty on nicotine goods

Update: highly concentrated e-liquids

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