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”).
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
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.
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