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Paying excise duty on nicotine goods as a private individual

Excise duty is payable on certain nicotine goods. These include e-liquids and other nicotine goods. Here you can find out about the rules that apply if you bring nicotine goods into Sweden from another EU country.

If you import or bring nicotine goods with you from a country outside the EU, you must contact Swedish Customs (“Tullverket”).

Learn more about Swedish Customs at tullverket.se External link.
If you are bringing nicotine goods into Sweden for purposes other than personal use by you or your family, please read this information instead External link.

Excise-duty-liable goods

You must pay excise duty on nicotine goods. These include e-liquids and other nicotine goods. E-liquids are liquids that contain nicotine – and 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 include tobacco-free moist snuff (“snus”), nicotine chewing gum and nicotine nasal spray.

Update: highly concentrated e-liquids

On 1 January 2021, an additional category of excise-duty-liable goods was introduced: highly concentrated e-liquids. These are defined as e-liquids with a nicotine content of at least 15mg per millilitre, and not exceeding 20mg per millilitre. The excise duty rate for highly concentrated e-liquids is SEK 4,000 per litre.

Current excise duty rates

Excise-duty-liable goods	Excise duty rate	Example
E-liquids	SEK 2,000 per litre	The excise duty paid on 5 litres of e-liquid is SEK 10,000 (5 × 2,000 )
Highly concentrated e-liquids	SEK 4,000 per litre of liquid	The excise duty paid on 2 litres of e-liquid is SEK 8,000 (2 × 4,000)
Other nicotine goods	SEK 200 per kg	The excise duty paid on 5kg of other nicotine goods is SEK 1,000 (5 × 200)

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
medications or medical devices
toxic, such as pure nicotine
subject to excise duty on tobacco

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

If, as a private individual, you bring excise-duty-liable nicotine goods into Sweden from another EU country, or receive such goods in Sweden, as a rule you must declare and pay excise duty on these goods if they are intended for your own private use.

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

When you bring a maximum of 20ml of e-liquid and a maximum of 200g of other nicotine goods into Sweden yourself, 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 from a distance seller and the goods are transported directly to you from another EU country. 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 on the back of the form. Remember that you only have to declare amounts over and above 20mlof e-liquid and 200g of other nicotine goods if you have transported them to Sweden yourself, and they are intended for personal use by you or your family only.

Send the return to the Swedish Tax Agency

Please post your excise duty return to:

Skatteverket
771 83 Ludvika.

It should reach us no later than five days after the date the goods were brought into Sweden.

Pay the excise duty into your tax account

Please make sure the excise duty payment is registered in your tax account no later than five days after the date the goods were brought into Sweden.

Learn more about paying into your tax account External link.

Other languages

Paying excise duty on nicotine goods as a private individual

Excise-duty-liable goods

Update: highly concentrated e-liquids

Current excise duty rates

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

How to declare and pay excise duty

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

Filling in your excise duty return

Send the return to the Swedish Tax Agency

Pay the excise duty into your tax account

Kontakta oss

Hitta snabbt

Aktuellt

Other languages

Paying excise duty on nicotine goods as a private individual

Excise-duty-liable goods

Update: highly concentrated e-liquids

Current excise duty rates

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

How to declare and pay excise duty

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

Filling in your excise duty return

Send the return to the Swedish Tax Agency

Pay the excise duty into your tax account

Rättsinformation

Kontakta oss

Hitta snabbt

Aktuellt