Alcohol

Companies wishing to import wine or other alcoholic beverages to Sweden are subject to legislation in multiple areas. It is important that the importer learns about the applicable conditions.

Responsible authorities

When importing alcoholic products you will interact with the following authorities.

• To be allowed to introduce alcoholic products to Sweden, you must first be an approved warehouse keeper or registered consignee in accordance with the provisions in the Alcohol Tax Act. Applications for the above should be submitted to the Swedish Tax Authority. Contact the Swedish Tax Authority in Ludvika by calling +46 771 567 567 for more information, or visit the official website of the Swedish Tax Authority. You are also required to declare your import VAT to the Swedish Tax Authority if you are registered for VAT.
• When importing goods from a third country, you are required to pay customs duty to Swedish Customs at the time of importation. This also applies to VAT, if you have not registered for VAT.
• The Swedish Food Authority is responsible for EU legislation on wine, for example accompanying import documents and questions about labelling in the retail industry.
  

Information from the Swedish Tax Authority on how to become an authorised warehouse keeper or a registered consignee.

Information about the legislation from the Swedish Tax Authority.

Excise duty on alcohol and VAT

Regardless if you are importing alcohol from another EU Member State or a third country you are required to pay Swedish excise duty on alcohol. An authorised warehouse keeper importing alcoholic products that are subject to excise duty should report the goods for special taxation in a designated excise duty declaration, which is submitted to the Swedish Tax Authority. Registered consignees should also report imported goods for special taxation to the Swedish Tax Authority in a designated excise duty declaration, if the goods were imported from an EU Member State. When importing goods from a country outside the EU, you are required to pay excise duty to Swedish Customs at the time of importation.

Excise duty rates on alcohol and declaration of excise duty to the Swedish Tax Authority.

The excise duty on alcohol is calculated as follows:

• Beer = excise duty rate/litre and volume percent.
• Wine = excise duty rate/litre
• Spirits = excise duty rate/litres of pure alcohol
  

Declare VAT to the Swedish Tax Authority in your VAT declaration. If you are not registered for VAT, you will pay your import VAT to Swedish Customs if the goods were imported from a third country. The VAT rate on alcoholic products is 25%.

Transporting untaxed goods within the EU

When untaxed goods are transported between Sweden and other EU Member States, or exported from Sweden, they should be accompanied by an electronic administrative document. Both the consignor and the consignee must be connected to the EMCS (Excise Movement and Control System). The purpose with the EMCS was to facilitate trade between the actors and reduce the risk for tax diversion. The actors may monitor the consignment of undeclared goods until they reach the consignee.

Information about the EMCS from the Swedish Tax Authority.

Customs duty when importing from third countries

When importing goods from a country outside the EU, you are required to pay customs duty to Swedish Customs at the time of importation. The size of the customs duty depends on the alcohol percentage and is charged as SEK per litre. Identify the customs duty by classifying the goods in Tulltaxan (Taric).

If the country from which you import is party to a free trade agreement with the EU, the rate of customs duty may be reduced in part or full, if you have proof of origin.

Certificate of preferential tariff treatment for imports.

There are also “first-come-first-served” quotas from some countries when importing wine. A customs quota is a specific quantity of certain wines that may be imported to the EU, not only Sweden, at a lower rate of customs duty.

It is not possible to apply for an allocation of such quotas in advance. This must be done directly in conjunction with customs clearance. Swedish Customs handles customs quotas. To find out more about remaining allocations of specific customs quotas, please refer to Tulltaxan. You will find a 6-digit quota number beginning with 09 beside the commodity code in the column for fee rates. By clicking the quota number, you will be directed to the quota system where you will find current information about the quota. If you are aware of the quota number you can enter the search system for customs quotas to retrieve this information.

Companies may not receive alcohol as gifts.

Find the commodity code in Tulltaxan (Taric)

Kvota, query system for customs quota

Classification of wine and alcoholic products

You must classify the goods that you intend to import, just like you would for any import from third countries. The 10-digit commodity code determines which fees apply. Retrieve the commodity code in Tulltaxan (Taric).

You will find beer under HS Code 2203 (the first 4 digits in the commodity code)

Most types of wine are found under HS Code 2204.

Most spirits, such as brandy, whiskey and similar beverages, are found under HS Code 2208.

To access the 10-digit commodity code you must know the size of the bottle/container, volume percentage and manufacturing method.

When importing wine, you must present a VI 1 document. This is a document that includes certificates of origin and analysis reports, and should be issued by a competent authority in the country of origin. The VI 1 document should accompany the transport and be presented to Swedish Customs at the time of importation.

Definitions

• Spirits = liquid manufactured by distilling or other chemical processes, which contains alcohol
• Alcohol = ethyl alcohol
• Alcoholic products = beverages the alcoholic strength of which exceeds 2,25% of the content by volume. Alcoholic products are divided into spirits, wine, beer and other fermented alcoholic beverages.
• Potable alcohol = alcoholic beverages containing spirits.
• Wine = alcoholic beverages obtained by fermentation of grapes or grape juices, including wine fortified by spirits obtained from grape products with an alcoholic strength not exceeding 22% of the content by volume.
• Beer = beverages obtained by fermentation of dried or roasted malt as the main substance of extraction. Beer, the alcoholic strength of which is greater than 2,5% and less than 3,5% of the content by volume, is referred to as medium strength beer, whereas beer stronger than 3,5% of the content by volume.
• Other fermented alcoholic beverages = beverages obtained by fermentation of fruit, berries and other plant parts, which are not classified as wines or beers.