Paying excise duty on nicotine goods as a private individual

Goods subject to excise duty

You must pay excise duty on e-liquids and "other nicotine goods". E-liquids are fluids containing nicotine that are used in e-cigarettes, for example. "Other nicotine goods" are products containing nicotine that are intended for oral or nasal use and do not contain tobacco. Examples of other nicotine goods include tobacco-free moist snuff (“snus”), nicotine chewing gum and nicotine nasal spray.

• Excise duty on nicotine goods (legal guidance, in Swedish) External link.
  

A higher excise duty rate applies to highly concentrated e-liquids. A higher excise duty rate applies to highly concentrated e-liquids. These are defined as e-liquids A highly concentrated e-liquid is an e-liquid with a nicotine content of at least 15 mg per millilitre, and not exceeding 20 mg per millilitre.

Here you can find out more about excise duty rates:

You are not liable to pay excise duty on the goods listed in the table above if:

• they are classified as narcotics or as hazardous to health
• they are medications or medical devices or similar
• they are acutely toxic, such as pure nicotine
• they are subject to excise duty on tobacco

Tax rates on nicotine goods previous years

Declare and pay excise duty each time you bring goods into Sweden

If you, as a private individual, introduce nicotine goods to Sweden from another EU country, or take receipt in Sweden of nicotine goods from another EU country, you must declare and pay excise duty every time the goods cross the Swedish border. This applies even if the goods are intended for your or your family´s personal use.

However, you do not have to declare and pay excise duty in the following cases:

• When you yourself, while travelling here, transport bring a maximum of 20 ml of e-liquid and a maximum of 200 grams of other nicotine goods into Sweden, and the goods are intended only for personal use by you or your family. (Please note: you must declare and pay excise duty on any goods over and above the limits specified – even if they are intended for personal use by you or your family.)
• When you buy nicotine goods for personal use by you or your family from a distance seller and the goods are transported directly to you from another EU country by the seller. In this case, the distance seller is responsible for declaring and paying excise duty on the goods – not you. The excise duty should be included in the purchase price that you pay.

How to declare and pay excise duty

File an excise duty return every time you bring goods into Sweden

• Download the special excise duty return form for nicotine goods (SKV 5410, in Swedish) External link.

Filling in your excise duty return

Instructions for how to fill in the return can be found in Swedish on the back of the form. Don't forget to sign the form.

Remember that you only have to declare amounts over and above 20 ml of e-liquid and 200 grams of other nicotine goods if you have transported them to Sweden yourself while travelling here, and they are intended for personal use by you or your family only.

Send your excise duty return to the Swedish Tax Agency

Please post your excise duty return to the following address:

Skatteverket
771 83 Ludvika

Sweden

We must receive your excise duty return no later than five days after the goods entered Sweden.

Pay the excise duty into your tax account

Please make sure the excise duty payment is credited to your Swedish tax account no later than five days after the goods were entered Sweden.

• Paying into the tax account External link.