Excise tax on the export of goods to non-EU countries

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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.

Read more about excise taxes upon exporting, on Swedish Customs’ website (in Swedish)

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

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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.

Apply for tax suspension on the Swedish Tax Agency’s website (in Swedish)

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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.

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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 (in Swedish)

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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 information service concerning excise taxes (in Swedish)

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

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