Excise tax on the export of goods to the EU

The 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.

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

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.

Read more about which EU regions are not included in the EU excise tax area, on the Swedish Tax Agency’s website (in Swedish)

Back to top

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)

Back to top

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.

Back to top

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.

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

Back to top

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.

Back to top

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 e-mail form

Back to top

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.

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)

Did you find this information helpful?

Thank you for your feedback!

Please help us improve verksamt.se by telling us what you think about the page.

Processing of personal data

When you fill in the form, the personal data you include will be collected by the Swedish Companies Registration Office (Bolagsverket). Bolagsverket is responsible for this data. We store the data so that we can contact you. The data is not used for any other purpose.

More about personal data, your rights and how to complain

Responsible: Swedish Agency for Economic and Regional Growth

Back to top