Tax free has been abolished between EU countries. This means that tax free no longer exists between the following countries:
Sweden, Belgium, Bulgaria, Denmark, Estonia, Finland (excluding the Åland Islands), France, Cyprus, Greece, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain (excluding the Canary Islands), Great Britain, Czech Republic, Germany, Hungary and Austria.
For the rest of the world it is still possible to buy tax free goods, provided you keep within the allowance.
The following rules apply when travelling from a non-EU country and within the EU respectively.
Non EU-countries
(plus the Åland Islands, the Canary Islands and some other areas)
When you travel to Sweden from another country outside the EU, you are allowed to bring duty and tax free goods to a total value of 4300 SEK, if your entry is by a commercial aircraft or ferry. If your entry is by any other means of travel, you are allowed to bring goods to a total value of 3000 SEK without having to pay any duties.
Furthermore, you are allowed to bring in duty and tax free goods, with the following restrictions for each type of product:
Alcohol
1 litre of spirit or 2 litres of fortified wine (including sparkling wine)
4 litres of wine
16 litres of strong beer
Tobacco
200 cigarettes
or 100 cigarillos
or 50 cigars
or 250 g of tobacco for smoking
or a proportionate selection of these tobacco products*
There is no limit for bringing in snus for personal use.
* A traveller can for example select to bring a smaller amount of cigarettes, in order to be able to also bring in some duty free cigars (e.g. 100 cigarettes and 25 cigars). Please note that this option does not apply to tax free.
Within the EU
Within the EU, the person who buys alcohol for private consumption pays the alcohol tax at the time of purchase in the country where it is bought. The same applies to tobacco. Tax free private import from another EU country is only possible if it is for your own or your family’s use. The tobacco you have to personally transport to Sweden. You are also allowed to bring in alcohol if you are planning a celebration, such as a wedding or birthday party, where you are providing the alcohol.
As of 1 July 2008, it became permitted to bring in alcohol through a professional assignment, such as a freight company or another independent intermediary, e.g. a friend or neighbour. In this case, the buyer must notify the Swedish tax authorities prior to the transport taking place, and provide a security for the goods to the tax authorities. If you are going to order alcohol through someone else, you need to pay Swedish alcohol tax. You also have to personally transport the goods from another EU country to Sweden.
Within the EU there are reference levels for determining whether the import is for private use or for commercial purposes. The threshold between private and commercial import is set at the following levels:
Alcohol
Sprits 10 litres
Medium strong produce (e.g. fortified wine) 20 litres
Wine 90 litres (whereof a maximum of 60 litres of sparkling wine)
Beer 110 litres
Spirit: the alcohol content is higher than 22 percentage by volume.
Fortified wine: the alcohol content is higher than 15, but less than 22 percentage by volume.
Wine: wine other than fortified wine and other alcoholic beverages that have more than 3.5, but less than 15 percentage by volume, and that is not strong beer.
Strong beer: beer with an alcohol content that exceeds 3.5 percentage of volume.
Please note that you have to be 20 years old to bring in alcohol.
Tobacco
Cigarettes x 800 or
Cigarillos x 400 or
Cigars x 200 or
Tobacco for smoking 1 kg
Please note that you have to be 18 years old to bring in tobacco.
More information?
For more information about customs regulations, call 0771-520 520.
