Excise duty on tobacco is calculated in different ways, using various excise duty rates, depending on the types of tobacco goods in question. If excise duty is charged per kilo, the duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
Find out more about how excise duty is calculated in the Swedish Tax Agency’s legal guidance material.
SEK 1.78 per item + 1% of the retail price.
Example: The excise duty on a packet of 20 cigarettes with a retail price of SEK 60 is calculated as follows: SEK 1.78 x 20 items + 1% x SEK 60 = SEK 36.20 per packet
The retail price is indicated on the cigarette packaging.
SEK 1.56 per item
The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
SEK 2 166 per kilo
The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
SEK 508 per kilo
The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
SEK 560 per kilo
The excise duty must be calculated for the total weight of the goods at the time when the duty becomes chargeable.
SEK 2,166 per kg