Private individuals who buy and arrange home transport of alcoholic products from other EU countries
This instruction applies to a private person who purchases alcoholic products in another EU country, for example via the Internet, and who arranges home transport himself or herself other than to personally bring the goods with him to Sweden, for example by hiring a transport company. If the seller arranges the transport, the regulations on distance selling apply instead.
1. Report the entry
The application is made by using the form "Registration entry", SKV 5386. The form must be sent in original to the Swedish Tax Agency. It is not possible to register via e-mail, for example. Tax rates and examples of how the tax is calculated are available on the Current Tax Rates page
2. Provide security for the payment of the alcohol tax
The easiest way to do this is to pay the estimated tax amount to the Swedish Tax Agency's plus giro account 95 06 71-8. Enter your social security number and that it applies to security for the payment of alcohol tax. Once the Swedish Tax Agency has received your application and the security for payment of the tax has been registered in the Swedish Tax Agency's plus giro account, you will have this confirmed in a message from the Swedish Tax Agency. Along with the message you will also receive a declaration form.
3. A simplified accompanying document shall accompany the transport
Please contact the competent authority of the country of dispatch for details of the procedures and conditions applicable to simplified escort documents in the country of dispatch. Links are at the bottom of the page.
4. Declare the alcohol tax
When the goods have been imported to Sweden, the alcohol tax must be reported. This is done by submitting the declaration to the Swedish Tax Agency. The declaration must be submitted to the Swedish Tax Agency no later than five days after the date the goods were brought to Sweden.
5. Payment of the alcohol tax
Once the declaration has been received by the Swedish Tax Agency, the security will be used to pay the tax.
It may be possible to have the alcohol tax paid in the country of dispatch reimbursed. Please contact the competent authority of the country of dispatch for information. Links are at the bottom of the page. Please note that there may be a requirement that the application for a refund be made before the transport begins.
Matters on entry are handled by the Swedish Tax Agency, the Big Business Region, the Ludvik office.
If you have more questions, or if you need help with how to complete the documents, contact the Ludvik office.
6. Competent authority in the country of dispatch
The alcohol tax is usually handled by the country's customs authority, but other variants exist. It is therefore important that you contact the sending country's competent authority to make sure it is correct.