Excise tax on the export of goods to the EUThe page was last modified:
The EU’s excise tax rules apply to alcohol, energy and tobacco products. The EU’s regulations determine the country in which excise tax is to be paid. It is possible to postpone the payment of excise tax if a suspension arrangement is used.
If you export goods to an EU region that is not included in the EU excise tax area, the excise tax rules apply to exports to non-EU countries.
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.
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 will use when exporting alcohol, energy and tobacco products to other EU countries under a tax suspension arrangement. In the EMCS system, you will also use e-AD (electronic administrative document).
You must always use EMCS and e-AD when exporting goods to other EU countries under a suspension arrangement. Otherwise, the tax suspension arrangement will not apply and you will have to pay excise tax.
When moving goods under suspension arrangement to another EU country, the recipient must be authorised to accept and trade in the goods under tax deferral, otherwise you may be required to pay excise tax in that country. You can check this in the Seed-on Europe service by filling in the recipient’s excise tax number.
Distance marketing and selling to consumers
If you sell energy, alcohol and tobacco products to consumers in another EU country, you will pay excise tax in the country where the product is delivered to.
Certain countries require that you have a tax representative established there. Then the tax representative is responsible for ensuring that the excise tax is paid.
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 questions about excise taxes, such as suspension proceedings, collateral, EMCS, e-AD, refund of excise tax, double taxation and distance selling, contact the Swedish Tax Agency.
Responsible: Swedish Agency for Economic and Regional Growth