You can apply to the Swedish Tax Agency for approval as an authorised warehouse keeper for nicotine goods. As an authorised warehouse keeper, you are not required to declare and pay excise duty on nicotine goods at each instance of importation or production. You are allowed to postpone declaration and payment until a later date.
In this section, you can find out:
From 1 January 2021, authorised warehouse keepers are allowed to destroy e-liquids or other goods containing nicotine under the supervision of the Swedish Tax Agency, without having to declare or pay excise duty on the destroyed goods. Further information is available below in the section “How to register the destruction of goods”.
As an approved warehouse keeper, you will normally declare excise duty every month via our e-service (“Punktskatt – deklaration”) or by completing a printed form.
You are eligible to become an authorised warehouse keeper if you intend to carry out any of the following activities on a professional basis in Sweden:
To qualify for approval, you must also be deemed suitable by the Swedish Tax Agency, based on economic and other criteria.
As an authorised warehouse keeper, you have certain entitlements including the following:
The Swedish Tax Agency’s approval of an authorised warehouse keeper applies only to the natural person or legal entity named in the decision notification. If several companies in a group intend to run excise-duty-liable operations, each company must apply for approval individually.
An approval is not transferable. If you transfer ownership of your business, the new owner must submit a separate application for approval as an authorised warehouse keeper.
Fill in form SKV 5413, “Application: authorised warehouse keeper – excise duty on certain nicotine goods” (“Ansökan lagerhållare – skatt på vissa nikotinhaltiga produkter”) and send it to the Swedish Tax Agency at the address stated on the form.
When the Swedish Tax Agency has processed your application, we will send you a decision notification. If your application is approved, the authorisation granted is valid until further notice; you will not need to renew it periodically.
You can destroy excise-duty-liable nicotine goods without having to declare and pay excise duty. Before destroying the goods, you must notify the Swedish Tax Agency via postal letter, email or telephone using the contact details below. We require notice at least seven working days before you carry out the destruction process.
Skatteverket, 771 83 Ludvika
Telephone: +46 10 578 71 99
If the notification you have provided is in order, you will receive confirmation from the Swedish Tax Agency stating that you are allowed to destroy the goods in accordance with your stated intentions. Receipt of such confirmation means that you will be destroying the goods under the supervision of the Swedish Tax Agency.
As an authorised warehouse keeper, you must contact the Swedish Tax Agency if:
It is possible for the Swedish Tax Agency to deregister you as an authorised warehouse keeper – either at your own request or if we deem it necessary (if you have not declared or paid excise duty on time, for example).
If you wish to be deregistered as an authorised warehouse keeper, you must send a request in writing to the Swedish Tax Agency at the following address: Skatteverket, 771 83 Ludvika. An authorised signatory must sign the request.
Please note that deregistering for VAT or other taxes will not change your status as an authorised warehouse keeper.