Excise control
Customs can check that the transport of excisable goods, such as alcohol and tobacco, is carried out in accordance with the rules in force. In some cases, these products are subject to excise duty when they enter Sweden.
The role of Swedish Customs
Swedish Customs are authorised to check that goods liable for excise are transported in accordance with the rules in force by carrying out so-called excise checks. Swedish Customs have the power to carry out excise checks by road, in consignments and in warehouses where excisable goods may be stored. Goods subject to this check are alcohol, energy and tobacco.
If an excise product is found that is not transported in accordance with the rules in force, the goods may be seized for tax investigation.
Other authorities
The authority responsible for regulations concerning excise duties is the Swedish Tax Agency.
Read more about excise duties on the Swedish Tax Agency's website (in Swedish).
Ordering alcohol online
Private individuals must pay alcohol tax, i.e. an excise duty, when they order alcohol via the internet, or from a friend or neighbour who is on a trip, i.e. when they do not transport (or carry) the alcohol to Sweden themselves.
The person who is liable for Swedish alcohol tax when you order alcohol online depends on who arranges the transport to Sweden.
Powers of the Swedish Customs Service
- Lag (1998:506) om flyttning och kontroll av vissa punktskattepliktiga varor (information about the Sweden’s excise duty checks on consignments)
- Customs Powers Act (2024:710)