Buying e-cigarettes and e-liquids online
To order and collect e-cigarettes and e-liquids containing nicotine, you must be at least 18 years old. The rules for ordering from an EU country and from a non-EU country are different.
E-liquid refers to liquid containing nicotine (definition according to Swedish Act (2018:696) on tax on certain nicotine-containing products).
From another EU country
If you are over 18 years old, there are no restrictions on bringing e-cigarettes and refill containers into Sweden from another EU country.
When you order e-liquid from another EU country, you need to pay excise duty to the Swedish Tax Agency within five days of import. Excise duty is paid on all e-liquids when you shop online. There is no duty-free amount as when you personally transport e-liquid across the border.
In the case of distance selling, when your vendor transports nicotine products directly to you from another EU country, you do not have to declare them and pay excise duty to the Swedish Tax Agency yourself as this is the responsibility of the vendor. If you buy nicotine products through distance selling, the nicotine excise duty must be included in the price you pay to the vendor.
From a country outside the EU
There are no quantity restrictions when ordering e-liquids or e-cigarettes from outside the EU. You must be 18 years old to import such products. As you are ordering from outside the EU, excise duty and tax must be paid to Swedish Customs.
The goods must be declared to Swedish Customs so that the correct excise duty and tax can be collected. Failure to declare goods properly may result in criminal liability as you may be guilty of a customs offence.
E-liquids that do not contain nicotine
E-liquids that do not contain nicotine are not subject to nicotine excise duty. There are no restrictions on imports from other EU countries.
From a non-EU country
When importing from a non-EU country, excise duty and tax (VAT) needs to be paid to Swedish Customs, but not nicotine excise duty.
E-cigarette without e-liquid
The e-cigarette itself, without the e-liquid, is counted as other goods. The only requirement for importation is that you are 18 years old at the time of importation.
From a non-EU country
An e-cigarette without an e-liquid must be declared to Swedish Customs and any charges must be paid to Customs on import. You must be at least 18 years old to import e-cigarettes.
- Act (2018:2088) on tobacco and similar products (in Swedish)
- Act (2018:696) on tax on certain nicotine-containing products
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