Excise tax with importation from the EU

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The EU’s excise tax rules mean you will pay excise tax if you import alcohol, energy and tobacco products from

  • other EU countries
  • EU regions that do not belong to the EU excise tax area.

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 import goods from an EU region not included in the EU excise tax area, the rules for excise duty with importation from non-EU countries are applicable.

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

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Excise tax suspension arrangement

An excise tax 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

Contact the Swedish Tax Agency’s information service about excise taxes (in Swedish)

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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.

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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 tax suspension arrangement from other 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.

The sender must also have used e-AD in order for the tax suspension arrangement be in effect. You must also submit a receiving report in EMCS.

Read more about moving goods under tax suspension arrangements, on the Swedish Tax Agency’s website (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 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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