Excise tax on the export of goods to non-EU countriesThe page was last modified:
The EU’s excise tax rules apply to alcohol, energy and tobacco products. If you export such goods without a tax suspension arrangement, you will pay excise tax.
Excise tax suspension arrangement
A tax suspension arrangement means that you postpone the payment of excise taxes. Once you are approved for a tax suspension arrangement, you will receive an excise tax number linked to the goods you may trade in under this arrangement.
Excise Movement and Control System (EMCS) and e-AD
EMCS is an electronic system that you must always use when exporting goods under a tax suspension. It makes no difference if the customs office at the point of exit is located in Sweden or in another EU country. You must always state the e-AD (electronic administrative document) in the export declaration.
If you do not use EMCS and e-AD with exportation, the suspension arrangement does not apply. In such case, you will need to pay the excise tax on the goods.
Contact Tullverket/Swedish Customs
Phone Swedish Customs’ offices for assistance with any customs matters or questions. The telephone number is 0771-520 520. If you are calling from abroad, phone +46 771 520 520
The Swedish Tax Agency’s information service concerning excise taxes
If you have any questions concerning excise taxes, such as tax suspension arrangements, security required, EMCS, e-AD, refund of excise tax and double taxation, contact the Swedish Tax Agency.
Responsible: Swedish Agency for Economic and Regional Growth