Tobacco from another EU country
Importation of tobacco for personal use when travelling
You may bring tobacco into Sweden tax-free if you are travelling from another EU country and the tobacco is for personal use (i.e. for yourself or for your family¹), and you are personally transporting the products into Sweden.
You must be at least 18 years of age to be bring tobacco into Sweden.
Ordering tobacco for personal use
You may order tobacco products from another EU country, for example over the Internet. However, tax must be paid, or the tobacco products will be seized by Swedish Customs and you may be suspected of a tax offence.
Who is responsible for paying tobacco tax?
- Swedish tobacco tax is paid by the seller if the tobacco products are transported by the seller or an agent employed by the seller. This is called distance selling and is common practice when the seller indicates that transport is included in the price of the product.
- Swedish tobacco tax is paid by the buyer if the buyer personally arranges the transport of tobacco products into Sweden. The buyer is to notify the Swedish Tax Agency prior to the transport, and lodge a security for the tobacco products.
Tobacco as a gift
As a private individual, you may receive as a gift single consignments containing tobacco from a country within the EU without being charged. However, this only applies if the gift comes from another private individual and is for your personal use.
Tobacco for commercial use
If you are bringing in tobacco for commercial use, you must have an authorisation from the Swedish Tax Agency and you must pay Swedish tobacco tax.
Is the importation considered private or commercial in nature?
Certain guidelines exist to determine whether the importation is commercial or private. An overall assessment must always be made, as there is no fixed boundary.
¹ Family refers to close relatives with whom you share a household (for example your husband or wife).
