Authorised warehouse keeper
A warehouse keeper is somebody who has been granted specific authorisation to produce, process, store, receive and dispatch cigarettes, cigars, cigarillos or smoking tobacco goods within his or her business, without having to pay excise duty on them (in connection with the suspension of excise duty on tobacco goods).
Information
This webpage is due to be updated. Please visit the corresponding Swedish-language page for the latest information.
The warehouse keeper must handle any duty-free tobacco goods in a location that has been approved by the Swedish Tax Agency as an excise warehouse.
Excise duty on tobacco must be paid when tobacco goods leave duty suspension. This happens when a warehouse keeper removes the goods from the excise warehouse, in order to deliver them to a tobacco retailer, for example.
Rättsinformation
- The Swedish Tax Agency’s regulations on excise warehouses (SKVFS 2013:12) (in Swedish)
External link. - The Swedish Tax Agency’s regulations on collateral (SKVFS 2014:7) (in Swedish) External link.
- The Swedish Tax Agency’s regulations on the warehouse keeper’s stock records and inventory management (RSFS 2003:45) (in Swedish) External link.
- The Swedish Tax Agency’s regulations on the supervision of the destruction of alcohol and tobacco goods (SKVFS 2014:6) (in Swedish) External link.
- Legal guidance, Warehouse keepers (in Swedish) External link.
Leave a review (Your Europe)
Kontakta oss
Aktuellt
-
Skatteverket bidrar till ökat säkerhetstänk
När risken för hackerattacker ökar i samhället behöver alla skydda sin digitala ...
-
Så kan du bli säkrare på nätet
I samband med EU:s informationssäkerhetsmånad och kampanjen Tänk säkert, tipsar ...
-
Rättad malusskatt för 800 fordonsägare
Ägare av tre år gamla fordon som ärvt ett gammalt registreringsnummer när fordon...
Tillsammans gör vi samhället möjligt