Excise duty on tobacco must be paid on cigarettes, cigars, cigarillos and smoking tobacco imported to Sweden, even if duty on the goods has already been paid in another country. Duty must also be paid on tobacco goods produced in Sweden.
This webpage is due to be updated. Please visit the corresponding Swedish-language page for the latest information.
Excise duty on tobacco goods intended for consumption in Sweden must be paid in Sweden. There are some exceptions, including the following:
These exceptions only apply, however, provided that the goods are intended for the personal use of the individual or his or her family.
As a general rule, excise duty on tobacco goods imported to Sweden for commercial purposes must be paid in Sweden.
If excise duty on the goods has already been paid in another EU country, you may be eligible for a refund of that country's excise duty on tobacco. You must apply directly to the tax agency in the relevant EU country.
Links to the tax agencies in the Nordics and other EU countries: