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» Tobacco tax
» Cigarettes, cigars, cigarillos and smoking tobacco
» Goods handling when duty is suspended
» Providing guarantees

Providing guarantees

If you are an authorised warehouse keeper, registered consignor or consignee, you must provide the Swedish Tax Agency with guarantees for your warehouse. The types of guarantees you have to provide are determined by the kind of authorisation you have been granted.

If you are an authorised warehouse keeper, you must provide a guarantee relating to the storage of goods and so on. If you plan to dispatch duty-suspended excise goods, you also have to provide a movement guarantee.

If you have been granted approval as a registered consignor and wish to send a consignment of duty-suspended excise goods from a place of import in connection with imports from a third country (a jurisdiction outside the EU), you also have to provide a movement guarantee.

If you are an authorised registered consignee, you must provide a guarantee for the payment of excise duty on the duty-suspended excise goods you receive from other EU countries

In the menu, you will find more information on the different types of guarantees, as well as examples of the various forms they can take. By following these examples, you will be able to provide adequate guarantees. Doing so usually helps to ensure that applications can be processed smoothly.

You must send the original security-related documents to:

Skatteverket
771 83 Ludvika

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