Excise tax on the import of goods outside the EU

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The EU’s excise tax rules apply to alcohol, energy and tobacco products. If you import such goods without a tax suspension arrangement you will pay excise tax to Swedish Customs, if you are required to pay customs duties for the goods pursuant to customs legislation.

Read more about excise taxes with importation, on the Swedish Customs’ website (in Swedish)

Read more about excise taxes, on the Swedish Tax Agency’s website (in Swedish)

Excise tax suspension arrangement

An excise suspension arrangement for deferral means that you postpone paying the excise tax until the product is released for consumption and is no longer subject to tax suspension. At that point you will pay the excise tax in the EU country where the product is sold, at that country’s tax rates.

Apply for an excise tax suspension arrangement, on the Swedish Tax Agency’s website (in Swedish)

Excise tax number

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 use when importing alcohol, energy and tobacco products under a suspension arrangement from non-EU countries.

In the EMCS system, you will also use e-AD (electronic administrative document). Otherwise, the goods will not be encompassed within the tax suspension arrangement and you must pay the excise tax.

If you are approved for tax suspension arrangement, you can ship the goods from your import location without paying excise tax if the recipient is also approved for a tax suspension arrangement. In such case, then set up an e-AD in EMCS and enter it in the import declaration. You can check to see if the recipient is encompassed within a tax suspension arrangement by searching with the recipient’s excise tax number on the Seed-on Europe service.

Read more and use the Seed-on Europe service, on the Swedish Tax Agency’s website (in Swedish)

Importation with transhipment and processing

You will not pay excise tax if you import goods for the purpose of

  • processing or repairing them (active processing)
  • forwarding them to another country (transhipment).

In such instances, the goods will not be sold in Sweden (the goods will not be released for unrestricted sale).

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

Ask your question via an e-mail form

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.

Contact the Swedish Tax Agency’s special information office for excise taxes (in Swedish)

Read more about excise taxes, on the Swedish Tax Agency’s website (in Swedish)

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Responsible: Swedish Agency for Economic and Regional Growth

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