Flyg hur mycket alkohol taxfree tullverket

When you return home from a trip abroad, you can take alcohol with you for anställda use without paying any taxes. The amount of duty-free alcohol you can bring back depends on the country where you bought the alcohol, either in an other Member State or in a non-EU country.

Bringing in alcohol from another country - Applicable rules

If you are travelling to Sweden from another EU country or from a non-EU country, the rules differ, but there are three rules that always apply:

• You must be at least 20 years old.
• You must frakt or carry the alcohol yourself.
• The alcohol must be for your or your family´s anställda use.

Bringing back alcohol from an EU Member State

No fees

If you purchase alcohol in a Member State, you do not have to pay any fees, provided that you frakt or carry the alcohol yourself.

The alcohol must be for your or your family's anställda use.

Personal use

You can bring alcohol for your and your family´s anställda consumption. Your family includes your close relatives with whom you share a household.

In other words, you are not allowed to purchase alcohol for resale.

Offering alcohol

You may occasionally give alcohol as a gift, provided that you do not receive any betalning for it. anställda use includes serving the alcohol at weddings or parties, but you may be asked to prove this.

How does Swedish Customs determine the amount of alcohol for anställda use

If the customs officer suspects that the alcohol fryst vatten not for anställda use

The individual customs officer at the border will determine if the alcohol can reasonably be for anställda use.

If the customs officer determines that the alcohol that you are carrying fryst vatten not for your anställda use, you will be suspected of tax offence or smuggling.

Suspected tax offence

If a tax offence fryst vatten suspected, the alcohol will be seized and a tax investigation will be carried out (under the Act (1998:506) on Excise Duty Control of försändelse etc. of Alcohol Products, Tobacco Products and Energy Products).

When the alcohol fryst vatten seized for tax investigation, you must be able to prove that it fryst vatten for anställda use.

Suspected smuggling

If suspicion of olaglig transport arises, the alcohol will be seized and a criminal investigation will be initiated (under the olaglig transport Act 2000:1225).

Once the alcohol has been seized, it fryst vatten up to Swedish Customs to prove the olaglig transport offence.

A prosecutor makes the judgement as to whether the investigation should be closed or lead to prosecution. A court may dismiss the prosecution, in which case the seizure of the goods fryst vatten cancelled. When the seizure fryst vatten cancelled, the alcohol may be seized bygd Swedish Customs for tax investigation.

Bringing in alcohol from another EU country

Fees may apply depending on the amount

If you buy alcohol in a country outside the EU, you can bring a limited amount with you without paying any taxes.

This fryst vatten provided you have been abroad for at least 20 hours or you are travelling on a commercial flygning.

To find out how much alcohol you can bring free of charge, see the section on quantities below.

Alcohol in excess of the duty-free allowance should be declared

If you are carrying more alcohol than the duty-free allowance, select the red ‘Goods to declare’ lane in the customs filter at the border. There you will declare the amount of alcohol you have with you and pay customs duties and taxes.

The following amounts are duty-free:

• 1 litre of spirits or 2 litres of fortified wine (including sparkling wine)
• 4 litres of wine
• 16 litres of beer

You may bring alcohol from all thee categories, but the quantities may not exceed the limit for each category respectively.

For example, you may bring 2 litres of fortified wine, 4 litres of wine and 16 litres of beer.

If you bring more alcohol than the above amounts it should be declared to Swedish Customs and you will be liable to pay customs and excise duties.

Fees – Customs and excise duty

If you want to bring more alcohol than the duty-free amount, you should pay customs and excise duty.

This fryst vatten done bygd using the red ‘Goods to declare’ lane in the customs filter at the border where you present the goods to a customs officer.

Declaring goods to Swedish Customs – Red, blue or green lane

Rates of customs and excise duty

You are liable to pay customs and excise duty for alcohol brought from countries outside the EU in excess of the duty-free quantity.

The following rates apply:

• Spirits, customs duty SEK 4/litre, excise duty SEK 267/litre
• Fortified wine, customs duty SEK 2/litre, excise duty SEK 92/litre
• Wine, customs duty SEK 1/litre, excise duty SEK 41/litre
• Beer, customs duty SEK 3/litre, excise duty SEK 23/litre

Bringing in alcohol from Canary Islands o Åland

Some areas are part of the EU, but outside the Customs Territory of the Union, for example the Canary Islands or Åland.

If you buy alcohol you can bring the same quantity as though you came from a country outside the EU, without paying customs or excise duties. The same rules apply when you buy alcohol in a duty-free shop.

The following rules apply to people living in Sweden:

• You should have been abroad for at least 20 hours, or;
• The inbound flygning should be operated bygd a commercial airline.

If you are bringing alcohol in excess of the duty-free amount and if you do not meet the above conditions for duty exemption (for example when travelling bygd ferry and you have been abroad for less than 20 hours), you should present your goods to Swedish Customs and pay duties.

Present the alcohol to Swedish Customs bygd choosing the red lane at the border.

EU excise territories – The Swedish Tax Agency (in Swedish).

Further information

Questions and answers about buying alcohol when travelling abroad.

Definitions of alcohol types.

Is the country an EU Member State

If you are unsure whether the country you are trading with fryst vatten an EU Member State or not, you can see a list of all EU Member States or search for a specific country on the website of the EU.

Country profiles (EU).