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» Excise duty on alcohol
» Alcohol goods on which excise duty is not suspended

Alcohol goods on which excise duty is not suspended

Excise duty must be paid on alcohol goods that are imported to Sweden – even if duty has already been paid on them in another country. Excise duty must also be paid on alcohol goods that are produced in Sweden, regardless of whether or not they were produced legally.

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

goods imported by a private individual who has purchased them in another EU country (they are included in the “traveller’s allowance”)
goods imported by a private individual migrating to Sweden from another EU country
goods that a private individual receives through inheritance or a will
gifts sent on an occasional basis by one private individual to another

Excise duty should normally be paid in Sweden on alcohol goods imported to Sweden for commercial purposes.

If excise duty has already been paid in another EU country, it is sometimes possible to get the duty paid in that country reimbursed. You must apply directly to the relevant government agency in the other EU country to claim a refund.

Click here for links to tax agencies in the Nordics and other EU countries (in Swedish):

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

Other regulations

The Swedish Alcohol Act (2010:1622) limits the production, marketing, trade and importation of alcohol goods. Please contact the Public Health Agency of Sweden if you wish to find out what is permitted according to the Act.

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Alcohol goods on which excise duty is not suspended

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