Regulation (2010:177) On Tobacco Tax

Original Language Title: Förordning (2010:177) om tobaksskatt

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2010:177

Terms and expressions



section 1 of this Regulation shall apply for the purposes of the law

(1994:1563) on the tobacco tax.



Terms and expressions used in this regulation has the same

meaning and scope of the Act on the tobacco tax.



Regulations and notice



section 2 of the tax Board may provide for



1. the labelling of cigarette packaging under section 4 of the Act

(1994:1563) on tobacco tax,



2. approval of the tax warehouse,



3. Security according to the law on tobacco tax,



4. supervision of the excise goods are destroyed in accordance with

18 paragraph 2 law on tobacco tax,



5. the technical procedure for reporting in the

computerised system,



6. handling and documentation of alternative evidence under

section 23 of the Act on tobacco tax, documents in the reserve system and

accompanying document,



7. the warehousekeeper whose activities in export shop according to

Act (1999:445) if export outlets,



8. receipt of goods without the payment of taxes in accordance with the law on section 31 e

tobacco tax,



9. deduction of tax on the goods under paragraph 2 and 32

3 the law on tobacco tax,



10. waste disposal authority records, as referred to in paragraph 10 (a) the law on

tobacco tax, and



11. handling of receiving reports, when the goods are received by the

recipient referred to in paragraph 8 (b) and (d) the law on

tobacco tax.



The Revenue Commissioners may provide the additional regulations

necessary for the enforcement of the Act on the tobacco tax.

Regulation (2012:698).



§ 3 If the tax agency will charge tax under section 27 of the Act

(1994:1563) on tobacco tax, the Agency shall inform the

competent authority of the Member State of departure.



Forfeited goods



section 4 If a tobacco product has been declared forfeited under the Act

(1994:1563) on tobacco tax, the law (1998:506) if

Excise control of shipments of alcohol products, etc.

tobacco products and energy products, or Act (2000:1225) if

penalties for smuggling, it shall be destroyed by the Swedish tax agency

provision or under customs control.



section 5 was repealed by Regulation (2011:1476).



Approvals and notifications



section 6 of the questions about the warehousekeeper, tax warehouses, registered

consignee, temporary registered consignee,

registered sender, in the case of distance sales representative

and stockists are examined by the tax agency.



Decision concerning the authorisation of warehousekeepers, tax warehouse,

registered consignee, provisionally registered

registered consignee, consignor, representative to the

distance sales and stock holders will be notified by special

the application.



section 7 of The designed to sell goods to Sweden through

distance selling under section 16 of the Act (1994:1563) if

tobacco tax shall notify this to the tax office.



section 8 of the application for authorisation as warehousekeeper,

registered consignee, provisionally registered

consignee or the registered consignor or by

tax warehouse, shall be provided with details of the type of goods, the applicant

concerns that approval should include.



In a decision of approval shall be given for the

type of goods the authorisation concerns.



Type of goods shall be specified according to the codes contained in annex II of

Commission Regulation (EC) no 684/2009 of 24 July 2009

implementing Council Directive 2008/118/EC as regards the

computerized procedures for the movement of excisable

goods under excise duty suspension arrangements.



section 9 of the warehousekeeper, the registered consignee, temporary

registered consignee registered senders and

storers shall notify the tax authority if



1. There are significant changes in ownership,



2. signatory, auditor or Board is changed, or



3. There are changes of the information



(a)) has been made or would have been made in connection with the application

on the approval, or



b) after authorisation has been notified to the Swedish tax agency.



Warehousekeeper, the registered consignee and registered

senders should also report to the tax office on the grounds of

the calculation of standard security changes. The same applies to the

selling goods to Sweden by distance selling under

section 16 of the Act (1994:1563) on the tobacco tax.



Warehousekeeper shall also report to the tax office if there is

changes to the information provided in the application for

approval of the tax warehouse or of such data

regarding the approved tax warehouse which was later submitted to the

The Swedish tax agency. Regulation (2013:238).



section 10 of the warehousekeeper or registered consignee who intend

to receive the goods on a direct shipping point, shall notify the

direct delivery to the Swedish tax agency. The notification shall be

submitted to the Swedish tax authority before the transfer of the goods to

the direct delivery location is started.



The tax agency may award a direct delivery place a code for

identification. Identification code may replace the indication of

the address for the direct delivery of documents

be drawn up in the context of migration to Sweden according to

the duty suspension arrangement.



Warehousekeepers and registered senders that send goods

According to the duty suspension arrangement, in documents drawn up in

the context of the move to replace the indication of the address of the

direct shipping point in the Member State of destination with the

the identification code assigned to the place of the competent

authority of that Member State.



Forms for application and registration



section 11 of the notifications referred to in paragraphs (b) and 16 17 Act (1994:1563)

If the tobacco tax, as well as in 7 and 10 of this regulation and

applications referred to in paragraph 6 shall be made in writing on form

According to the forms established by the tax agency.



Excise number



section 12 of the Swedish tax agency assigns approved tax warehouses and the like

approved warehousekeeper, the registered consignee,

temporary registered consignee or registered

senders such excise number referred to in article

19(2) (a) of Council Regulation (EC) No 389/2012 of 2 may 2012

on administrative cooperation in the field of excise duties, and if

repealing Regulation (EC) no 2073/2004.

Regulation (2012:329).



Document management in the computerised system



paragraph 13 of Commission Regulation (EC) no 684/2009

provisions on the document and on the handling of documents in the

computerised system as well as to the form of paper documents in the

Reserve System.



section 14/expires U: 2016-05-01/

When the tax office has assigned an electronic

administrative documents administrative reference code, should

work without delay via the computerised system

forward the document to the competent authorities of

the Member State of destination or, in the case of export, the competent

the authorities in the country where an export declaration for the goods

submitted in accordance with article 161 (5) of the regulation

(EEC) No 2913/92 of 12 October 1992 establishing the

the Community customs code.



the entry into force of section 14/in: 2016-05-01/

When the tax office has assigned an electronic administrative document an administrative reference code, should work without delay via the computerised system to forward the document to the competent authorities of the Member State of destination or, in the case of export, the competent authorities of the country in which the goods have been entered for the procedure for export in accordance with article 269 (1) of Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union. Regulation (2016:307).



section 15 of the Swedish tax agency shall forward reception reports

in respect of goods received in Sweden to the competent

authority of the Member State of dispatch via the

computerised system. If the data in a reception report

is not valid, the Swedish tax agency in place, without delay,

inform the person preparing the report of receipt thereof.



When the computerised system is not available, the

The tax agency rather than send a copy of the report to

goods received as referred to in section 24 of the Act (1994:1563) if

tobacco tax to the competent authority of

the Member State of departure.



section 16 of the tax Board shall forward the electronic

administrative document addressed to the warehousekeeper,

registered consignee or provisionally registered

consignee in Sweden to the receiver via the computerised

the system. The same applies to reception reports and

export reports addressed to the warehousekeeper or registered

senders in Sweden.



17 § When the tax agency from another Member State, such

report of goods received as referred to in article 27 of

Council Directive 2008/118/EC of 16 december 2008 on the

General arrangements for excise duty and repealing Directive

92/12/EEC, should really leave a copy of the document to the

which dispatched the goods or otherwise keep the document

available for him.



section 18/expires U: 2016-05-01/

An export report shall be based on the Declaration on the

excise goods have left the territory of the Union

drawn up by the Customs Office of exit referred to in article 793(2) of

Commission Regulation (EEC) No 2454/93 of 2 July 1993

laying down detailed rules for the application of Council Regulation (EEC) no

2913/92, or by the Office where the formalities referred to in article

3.2 of Council Directive 2008/118/EC has been completed.



The tax agency to do an electronic check of the data in

certificate. If the goods are dispatched from another Member State, shall

export the report as soon as possible thereafter, be sent to the competent

authority in the country via the computerised system. Has

dispatch from Sweden, will export the report instead

forwarded via the computerised system to the

consigned goods. Regulation (2011:387).



the entry into force of section 18/in: 2016-05-01/

An export report should be based on the intelligence that the excise goods have left the territory of the Union given by the Customs Office of exit referred to in article


329 the Commission implementing Regulation (EU)/2447 of 24 november 2015 on the detailed rules for implementing certain provisions of Council Regulation (EC) no 952/2013 laying down the Community Customs Union, or by the Office where the formalities referred to in article 3(2) of Council Directive 2008/118/EC has been completed.



The tax agency to do an electronic check of the data contained in the notification. If the goods are dispatched from another Member State, shall be submitted as soon as possible thereafter, export the report to the competent authority of the country through the computerised system. Have the goods dispatched from Sweden, will export the report instead is relayed through the computerised system to the consigned goods.

Regulation (2016:307).



Translocation of taxed tobacco products



section 19 of the accompanying document referred to in section 26 of the Act (1994:1563) if

tobacco tax must be made out in triplicate. Two copies of the

the document must accompany the goods during the move.



The operator of a transfer under paragraph 26

2 the law on tobacco tax to report goods to the Swedish tax agency

before the migration begins.



The person receiving the goods moved under section 26 of the first

paragraph 2 the law on tobacco tax, no later than 15 days after

the end of the calendar month during which the goods have been

receive leave a confirmation of this to the tax office.



section 20 is repealed by Regulation (2011:387).



section 21 was repealed by Regulation (2011:387).



section 22 is repealed by Regulation (2011:387).



section 23 Has been repealed by Regulation (2011:387).



Transitional provisions



2010:177



1. This Regulation shall enter into force on april 1, 2010.



2. The regulation repeals Regulation (1994:1613) on the

tobacco tax.



3. The repealed regulation still applies for

conditions relating to the period prior to the entry into force.



2011:387



1. this Regulation shall enter into force on 15 May 2011.



2. The repealed sections still apply for

product movements that have been initiated before the entry into force.



2016:307



1. This Regulation shall enter into force on 1 June 2015.



2. Older provisions still apply to conditions relating to the period prior to the entry into force.