Chapter 1. General provisions
section 1 of this Act contains provisions on the transfer of
products subject to excise duty and on the control of
excisable goods in road transport and at
shipments by mail. The Act also includes provisions on
control of the warehousekeeper within the duty suspension arrangement.
The provisions are based on the Council Directive 2008/118/EC of the
16 december 2008 concerning the General arrangements for excise duty and on the
repeal of Directive 92/12/EEC. Team (2013:1077).
2 section With products subject to excise duty referred to tobacco product, alcohol may be
and energy product.
With tobacco product, of course, be referred to in the second subparagraph of paragraph 1 of the law
(1994:1563) on the tobacco tax.
With alcohol be of course be referred to in paragraphs 2 to 6 teams
(1994:1564) if the alcohol tax.
With energy product of course fuel referred to in Chapter 1. 3 a of the
the Act (1994:1776) on tax on energy. Law (2006:1510).
paragraph 3 of the ' document ' means preparation in writing or picture and
absorption which can be read, listened to or otherwise
perceived only by technical means.
With means of transport "means any kind of vehicles used for the
transport by road.
section 4 of the taxable "shall mean any person who is liable to pay tax under
1. paragraph 9, 1-6, section 27 or section 28 of the Act (1994:1563)
If the tobacco tax,
2. paragraph 1 – 6, section 26 or section 27 of the Act (1994:1564)
If the alcohol tax and,
3. Chapter 4. Article 1, first paragraph 1 to 6 or 8, section 2 or 2 a of the
the Act (1994:1776) on tax on energy. Law (2009:1507).
4 a of course, With such a duty suspension arrangement
duty suspension arrangements referred to in paragraph 8(a) of the Act (1994:1563) if
tobacco tax, 7 a of the Act (1994:1564) if the alcohol tax, and 3 a
Cape. section 1 of the Act (1994:1776) on tax on energy.
Team (2013:1077).
paragraph 5 of the decision on action under this Act may be taken only if
the reasons for the measure outweigh the infringement or otherwise which
the action means for the individual.
Inspections under this Act may not be designed in such a way
that the selection of what and who checked is random.
Law (2002:883).
5 a § in cases where the rules on electronic administrative
reference documents, administrative codes, replacement documents,
a simplified accompanying document and the security provided for in
the Act (1994:1563) on tobacco tax, the Act (1994:1564) if
alcohol tax and the Act (1994:1776) on tax on energy is not
apply applies the second paragraph instead of transfers of
excise goods.
The goods shall move covered and accompanied by documents
to the extent that the provisions of article 21, 24 or 34 in the
directives referred to in paragraph 1. When the goods are subject to a
electronic administrative document in accordance with article 21 of the same
directive, they shall be accompanied by such administrative
reference code referred to in article 21(6) of the directive. The goods shall
also subject to security for payment of the tax in the
extent to which the provisions of article 18, 34 or 36 in
the directive. Law (2012:679).
section 6 of The products subject to excise duty may be moved only if the requirements
in the case of electronic administrative document,
administrative reference code, replacement documents, simplified
accompanying document, security and the obligation is
met under the laws referred to in paragraph 2 or of
provisions referred to in paragraph 5.
A movement of excise goods shall be considered to have been
contrary to the first paragraph about the electronic administrative
documents relating to the transfer, the replacement document or
simplified accompanying administrative document accompanying the goods, contains
only minor flaws.
The first subparagraph shall not apply to excise goods
re-exported in accordance with Chapter 3. 1 paragraph or section 17 (a)
law (1996:701) about Swedish Customs ' powers at
The Swedish border with another country within the European Union.
Team (2013:1076).
Chapter 2. Monitoring of road transport
Transport control
Article 1 of the Customs may, in the case of products subject to excise duty in
road transport which is or likely to be covered by Chapter 1.
section 6, make sure that the goods are carried in accordance with the
provision (transport control).
Transport control may occur during transport and when
goods on-, off-, or transhipped directly adjacent to
transport. Transport control may be carried out also in areas
that are not available to the public.
If it can be assumed that the excise goods are kept in a
local for on-, off-, or transhipments during an ongoing
moving, transport control be implemented also in the premises.
Law (2012:679).
1 a of at the transport control of transport carrying fuel
to be taxed as a result of the provision in Chapter 4. 1 a of the other
subparagraph Act (1994:1776) on tax on energy does not apply
the provisions of 9-15 and 17-23 sections. Law (2008:1321).
1 b of the Transport inspection according to paragraph 1 shall not
be implemented in homes. Law (2012:679).
section 2 of the customs control during transport may investigate
transport equipment, boxes, containers or other areas in
means of transport, containers or tanks in which the
excise goods may be stored during transport. At
transport control in local, even areas in the building where
excise goods are kept or stored
be investigated. The work may also examine and take samples of goods
that is encountered.
Customs Service may search and review administrative
reference codes, replacement documents, simplified
accompanying documents and other documents that may be of
significance of taxation. At the transport control in local,
but not spaces in the venue must be examined in order to search for
documents of the specified type.
Customs Service may also derive the administrative reference code
to an electronic administrative document and review it
the document. The work may use technical examination
AIDS contained in the means of transport or premises.
Law (2012:679).
section 3 of the transport control, customs service
1. open the means of transport, containers and other areas that are
locked or has been otherwise,
2. gain access to areas that are not accessible
to the public, and
3. seal the means of transport, containers and other areas
as well as blocking off areas that are not accessible to
members of the public.
The police authority shall provide the assistance needed
the control.
At the transport control of such transport referred to in paragraph 1 (a)
do not apply the provisions of the first subparagraph 2 and 3.
At the transport control in premises under section, third paragraph
apply the first subparagraph 1 and 3 not Swedish Customs ' access to
the space or spaces in the venue. Law (2014:670).
section 4 of the Drivers are required to stop at the request of the clerk of the
The Customs and Excise Department. Law (1999:438).
paragraph 5 of the Driver is obliged to the Swedish Customs ' request
legitimize itself or by other acceptable ways to prove their
identity. Law (1999:438).
section 6 of the Driver is obliged to ensure that the administrative
reference code, replacement documents and simplified
accompanying document accompanies the shipment in accordance with Chapter 1.
section 6. At a transport control, the driver shall provide
Customs service available administrative reference codes,
replacement documents and the simplified accompanying document.
If excise goods during a migration store
in a room for on-, off-, or reloading, is the owner of the
the premises or, if the premises are granted to someone else, the
holding the right to use the premises required to ensure that
the documents referred to in the first subparagraph shall accompany the goods
and to those in the transport control is provided
The Customs and Excise Department. Law (2012:679).
section 7 of the Driver or owner of the goods to be monitored, at
transport control
1. give the Customs and Excise Department an opportunity to examine the goods and
means of transport and without charge provide samples, and
2. ensure the transport needed for control and
responsible for the upppackning and återinpackning of the goods.
At the transport control under section, third paragraph, the
owns premises or, if the premises are granted to someone else,
the holder of access rights to the facility ensure that
The customs service have access to the premises, as well as responding to the in
first paragraph specified obligations are met with respect to
goods referred to in paragraph 6, second subparagraph.
Obligation under the first paragraph 1 applies only to the
extent that the individual has available to it to
be investigated.
The that overrides his obligation under the first or second
subparagraph shall reimburse the State for its costs due to
this. Liability shall be remitted in whole or in part
If it seems unfair to take out compensation.
Law (2012:679).
section 8 A transport control may not last longer than six hours
or, in the case referred to in paragraph 1 (a), longer than four hours. If the
who have obligations under section 6 or 7 does not fulfill them, may
Check last longer, up to a maximum of twelve hours
or, in the case referred to in paragraph 1 (a), not more than eight hours.
Law (2012:679).
Disposal
§ 9 About a products subject to excise duty are found at
transport control and there is reason to suppose the transport
not in accordance with Chapter 1. section 6, goods, documents,
boxes, containers, containers or tanks that are carried at
transport is taken care of
1. for verification of whether the excise duty shall be paid in Sweden and
for the determination of who is a taxable person;
2. for the control of whether they in Chapter 1. section 6 of the stated requirements for
the movement is met, and
3. in cases where tax liability in Sweden, in
until the tax is paid.
Property other than excise goods which are likely to
transported in violation of Chapter 1. 6 § and documents may be
hand under the first subparagraph only if
1. There is a need for such control as referred to in the first subparagraph,
or
2. in the case of property, there is reason to believe that
property hides the excise goods.
Has a decision been taken into care for 2 and 3 of
applicable parts.
A decision on the disposal shall be enforced immediately.
Law (2002:883).
9 a of the excise goods may be disposed of, even after the
been subject to seizure under the Act (2000:1225) of punishment for
smuggling or 27 Cape. the code of judicial procedure, if the goods have
found in the transport control and there are still
basis for disposal in accordance with paragraph 9. In doing so,
concerning paragraph 9, third and fourth subparagraphs. Law (2002:883).
section 10 when goods are disposed of, even packaging and more
storage materials are taken care of.
section 11 of the driver or owner to be taken care of
shall be at the disposal
1. no charge provide samples, and
2. responsible for the transport of the goods as provided in care
with the Customs Authority's instructions.
The obligation referred to in the first subparagraph 2 only applies to transport
that takes place in direct connection to the disposal of a
products subject to excise duty.
The one who overrides his obligation under the first subparagraph shall
replace the State for its costs because of this.
Liability shall be remitted in whole or in part if
is unfair to take out compensation. Law (1999:438).
12 § property that is taken care of must be kept by the
Customs Service or the entrusted the work to
manage storage.
The customs service is responsible for the care of property is cared for
well and is under careful supervision. Law (1999:438).
section 13/expires U: 2016-05-01/
If liability exists for care
products subject to excise duty under the Act (1994:1563) if
Tobacco Tax Act (1994:1564) if the alcohol tax act
(1994:1776) on tax on energy, the Customs and Excise Department decide if
the tax on the goods if
1. tax liability has expired, and
2. goods which have been transported in violation of Chapter 1. section 6.
Tax under the first subparagraph shall be applied, in accordance with the tax rates
as stated in the Act on tobacco tax, the law on alcohol tax or
the Act on tax on energy.
Decision referred to in the first subparagraph shall not be taken of the goods in
the case is the subject of a decision concerning payment of taxes in accordance with the
tax Procedure Act (2011:1244) taken before the goods
were recovered.
The first subparagraph shall not apply in the cases referred to in Chapter 3.
section 4 of the Customs Act (2000:1281). Law (2011:1255).
section 13/comes into force in: 2016-05-01/
If liability exists for the care of products subject to excise duty under the Act (1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax Act (1994:1776) on tax on energy, the customs service to decide on the tax on the goods if
1. tax liability has expired, and
2. goods which have been transported in violation of Chapter 1. section 6.
Tax under the first subparagraph shall be applied, in accordance with the rates set out in the Act on tobacco tax, the alcohol tax act or the Act on tax on energy.
Decision referred to in the first subparagraph may not be made if the goods concerned are covered by a decision to tax under the tax Procedure Act (2011:1244) taken before the goods were recovered.
The first subparagraph shall not apply in the cases referred to in Chapter 3.
Article 1 of the customs law (2016:253). Law (2016:270).
13 a of the tax on the goods to be remitted if the Customs and Excise Department has
decided on the tax on
1. such taxed alcohol be referred to in 7 a of the law
(1994:1564) if the alcohol tax and most likely to do
claims on goods if the disposition to be set aside under
section 15 does not have the right under Chapter 4. 4 section or Chapter 6. 1 §
alcohol Act (2010:1622) to bring in the goods,
2. such taxed tobacco product referred to in paragraph 8(a) of the Act
(1994:1563) if the tobacco tax and the likely claim
on the goods if the disposition to be set aside under section 15 is
under 18 years of age, or
3. such taxed tobacco product referred to in paragraph 8 (a) the law on
tobacco tax and it is likely that the product is intended to
offered for sale in Sweden and such a sale
obviously would be contrary to section 11 of the tobacco Act (1993:581) or
section 4 of the Act on the tobacco tax. Team (2013:1076).
section 14 of The disposal of property other than
excisable goods or documents shall be terminated if
1. There are no longer grounds for disposal, or
2. a decision on seizure pursuant to Chapter 27. the code of judicial procedure or
Act (2000:1225) of punishment for smuggling prompted
property or plot.
It claims to property that has been taken care of
they are responsible for ensuring that the property is retrieved. Act (2000:1233).
section 15 A disposal of the products subject to excise duty shall
be terminated if
1. There are no longer grounds for disposal,
2. a decision on seizure pursuant to Chapter 27. the code of judicial procedure or
Act (2000:1225) of punishment for smuggling prompted the goods,
or
3. it is unfair to let care persist.
Care shall also be revoked if the Customs and Excise Department does not in
three months from the date on which the decision was taken about the care
has taken a decision pursuant to section 13, if the tax.
On disposal of a product has been revoked pursuant to the first
subparagraph 1 or 3 or the second paragraph, which makes
claims on software to the download. Law (2002:883).
section 16 If the care of an alcoholic be repealed but the
claiming the goods do not have the right under Chapter 4. 4 § or
Chapter 6. section 1 of the alcohol Act (2010:1622) to bring in the goods,
deciding that the product is not to be disclosed to him.
On disposal of a tobacco product is suspended but it makes
claims on the article are under 18 years of age, the decision is taken to
the product is not to be disclosed to him. Team (2013:1076).
16 a section About the disposal of a tobacco product is suspended but it
is likely that the goods are intended to be offered to
sales in Sweden and such a sale evident
would be contrary to section 11 of the tobacco Act (1993:581) or section 4 of the Act
(1994:1563) on tobacco tax, the decision is taken that the product
not to be left out. Team (2013:1076).
Forfeiture
section 17 of The products subject to excise duty shall be forfeited if,
1. a decision on the tax in accordance with paragraph 13 of the judgment and
the tax has not been paid within one month from the date of
the decision became final, or
2. a decision under section 16 or 16 that the product must not be
disclosure has become final.
A confiscation order pursuant to the first subparagraph 1 shall not
be made whether it is unfair. Team (2013:1076).
section 18 of the property that has been taken care of must be forfeited if,
1. the owner or any other rightholders has not made
claims on it, or
2. a person who has claimed on the property have not downloaded
the property.
A confiscation order pursuant to the first subparagraph shall not be taken
until three months has elapsed from the date in the case 1 then
the disposal was repealed and 2 when the claim
was manufactured.
19 § If taken care property explained forfeited,
forfeiture also include packaging and more
storage materials.
section 20 of the obligation to pay the tax imposed pursuant to paragraph 13 of the
composed even after the goods are forfeited if the tax is not
remitted under section 13. Team (2013:1076).
paragraph 21 of the Special right to property declared forfeit consists
If not even the special law be declared forfeit. Such
the right acquired by garnishment or payment assurance will cease
However, unless by special reason may be appointed to
the right shall be continued. The confiscation order shall note on
permanent special right be done.
section 22 When a decision on confiscation of property legally
force, the property sold by the Agency of the Customs authority, or in the
the order generally applies to sales of forfeited
movable property. Property may instead be destroyed if
1. it can't be sold,
2. it can be expected to come to criminal use, or
3. it is otherwise unfit for sale.
As specified in the first subparagraph only applies if nothing else is
prescribed in law or regulation.
In case of sale, the customs service to make a reservation for such a known
law applicable under section 21. Law (2002:883).
section 23 Has a confiscation made pursuant to section 17, first subparagraph
1, the proceeds of sale under section 22 shall be used to
to pay the excise duty of the goods. If then there is a
surplus shall be issued to the person be forfeited if
He is known. Otherwise, the excess flow to the State.
In cases other than those referred to in the first subparagraph shall
sales revenue is given out to the person whose property forfeited if
He is known. Otherwise, the excess flow to the State.
Law (2002:883).
24 repealed by law (2002:883).
25 repealed by law (2002:883).
section 26 is repealed by Act (2002:883).
section 27 is repealed by Act (2002:883).
Chapter 3. Control of postal items
Article 1 of the Customs may examine postal items, such as packages and
letter, to check whether they contain alcohol or
tobacco products.
Such shipments may be opened if there is reason to believe
They include such items as mentioned in the first subparagraph and
If they are in the customs service or the Exchange Post Office.
If a shipment contains a confidential message to
This immediately closed and forwarded to
the receiver.
Has opened a shipment, the consignee and, if it is
possible, the consignor shall be informed as soon as possible.
If the recipient of an alcohol to be found in a
postal item has no right to bring in the goods according to the
the provisions of Chapter 4. 4 section or Chapter 6. section 1 of the alcohol Act
(2010:1622) should the goods be taken care of. The same applies if the
the shipment contains a tobacco product and the receiver is in
18 years of age. The sender shall be given the opportunity to återutföra software on
conditions under which the Customs and Excise Department. Law (2010:1629).
paragraph 2 of the decision to open the letter and other such items.
can be assumed to contain confidential messages may be made only by
an official appointed to the task by the head of
The Customs and Excise Department. Act (2004:209).
paragraph 3 of the Protocol shall be kept of the survey carried out in
When a postal item is opened pursuant to paragraph 1. By
the minutes shall clearly state the purpose of the investigation and what
who have come forward at this.
section 4 If an alcohol or tobacco product is encountered in a
postal item and it should assume that the shipment
of the software not in accordance with Chapter 1. section 6, the goods are taken
hand
1. for verification of whether the excise duty shall be paid in Sweden and
for the determination of who is a taxable person, or
2. for the control of whether they in Chapter 1. section 6 of the stated requirements for
the movement is met, and
3. in cases where tax liability in Sweden, in
until the tax is paid.
A decision on the disposal shall be enforced immediately.
When it comes to handling of goods applied in care
the provisions of Chapter 2. section 12. Law (2002:883).
4 a of alcohol and tobacco products may be taken care of, even after the
been subject to seizure under the Act (2000:1225) of punishment for
smuggling or 27 Cape. the code of judicial procedure, if the goods have
found during an inspection under section and there are still
basis for disposal in accordance with paragraph 4(1). In doing so,
concerning paragraph 4(2). Law (2002:883).
§ 5 If the tax liability has arisen under the Act (1994:1564) if
alcohol tax Act (1994:1563) of the tobacco tax for a
According to section 4 of the taken care of alcohol or tobacco product,
The Customs and Excise Department to decide if the tax on the goods. Tax to be levied
According to the rates specified in the laws.
Decision referred to in the first subparagraph shall not be taken of the goods in
the case is the subject of a decision concerning payment of taxes in accordance with the
tax Procedure Act (2011:1244) taken before the goods
were recovered.
The taxpayer is not known, or has he not paid
the tax despite the request of the recipient thereof, shall be given an opportunity to
redeem an item seized under section 4 by paying
an amount equivalent to the tax. Law (2011:1255).
5 a of the lack of sufficient information to determine
the tax in accordance with paragraph 5 of the first paragraph, this is taken out of
SEK 200/litres of spirits,
52 dollars/litre of fortified wines,
26 dollars/litre for wine,
$10/liter of strong beer,
106 cents/piece for cigarettes,
68 cents/piece for cigarillos and
cigars and
752 dollars/kg of smoking tobacco.
In this provision, the
spirit drink: alcoholic beverages of an alcoholic strength exceeding 22
by volume,
fortified wines: alcoholic beverages with an alcohol content exceeding 15
but not exceeding 22% vol,
wine: wine other than liqueur wine and other alcoholic beverage with a
alcoholic strength by volume exceeding 3.5 but not 15% vol, and
that is not a strong beer,
strong beer: beer with an alcohol content exceeding 3.5
by volume and
cigarillo: cigars of a maximum weight of 3 grams each.
Law (2014:1498).
section 6 of A disposal of an alcohol or tobacco product shall
be repealed, if
1. There are no longer grounds for disposal,
2. the goods claimed under paragraph 5 of the third subparagraph,
3. a decision on seizure pursuant to Chapter 27. the code of judicial procedure or
Act (2000:1225) of punishment for smuggling prompted the goods,
4. goods re-exported in accordance with paragraph 1, or
5. it is unfair to let care persist.
Disposal in accordance with paragraph 4 shall also be revoked if the customs service
within three months from the date on which the decision was made
the disposal has taken no decision pursuant to paragraph 5 of the tax.
On disposal of a product has been revoked pursuant to the first
paragraph 1, 2 or 5 or second subparagraph, the goods
be transmitted to the recipient. Act (2005:460).
section 7 taken care of alcohol or tobacco product may be forfeited, if
1. a decision on the tax in accordance with paragraph 5 has become final and
the tax has not been paid within two months from the date of
the decision became final, or
2. the other reason is still a basis for a
the disposal.
An article may not be forfeited on the basis of the first subparagraph 2 until
three months after the date on which the decision to dispose of the goods
was taken.
A confiscation order may not be made if it is unfair.
§ 8 liability to pay taxes levied on the basis of paragraph 5 of the
composed even after the goods forfeited.
§ 9 When a confiscation order under section 7 final
the goods shall be destroyed by customs.
Law (1999:438).
Chapter 4. Common provisions on the monitoring of road transport
and control of postal items
Transportation add-on
§ 1 a special fee (transportation) shall be subject to a
dispatching warehousekeeper or the registered consignor on
1. administrative reference code or documents not
included with the shipment to the extent arising out of Chapter 1.
section 6, or
2. Security is not secured for the transport to the extent
arising from Chapter 1. section 6.
Transportation allowance shall be subject to a
1. taxable if the duty or obligation to
provide security conferred by section 17 of the Act (1994:1563) if
tobacco tax, section 16 of the Act (1994:1564) if the alcohol tax, or
Chapter 4. section 11 of the Act (1994:1776) on tax on energy is not
been complied with, or
2. sellers in distance selling under 16 or 16 (b) §
law on tobacco tax, 15 or 15 b of the law on alcohol tax
or Chapter 4. 9 or 9 b of the Act on tax on energy is not
set security in the prescribed manner.
Transportation allowance shall be subject to a driver who does not have
prescribed simplified accompanying document for the movement of
excise goods taxed in another EU country.
Transport supplements shall be charged to the owner or, if such a
local is granted to another person, the holder of the
tenancies of premises where excisable goods
be stored for on-, off-, or transhipments during an ongoing
migration, if the prescribed simplified accompanying document for the
movement of excise goods taxed at a
other EU countries are not provided at the transport control.
Transportation extension is twenty percent of excise duties
relating to or expected to be worth on the goods for which
the provisions of the first, second, third, or fourth subparagraph
not been complied with. Law (2012:679).
2 § a transport supplement that taken pursuant to paragraph 1 of the first
paragraph 1, the third or fourth subparagraph shall be eliminated, if the
that decision is coming in with the required documents within a
month from the date of the decision.
A transport supplement levied by virtue of article 1, second paragraph
should be removed if, in a case or proceedings relating to tax under
This law, tax procedure law (2011:1244), law
(1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax
or the Act (1994:1776) on tax on energy concludes that the
imposed on the extension is not taxable. Law (2012:679).
section 3 of The imposed transport supplements shall be exempted from the extension
If it is clearly unreasonable to take it out. team (2008:1321).
paragraph 4 of the rules on the removal of and exemption from
transporttilllägg shall be taken into account even if it has not
made any claim for this.
Payment of tax etc.
5 § in cases and matters of tax or transportation allowances referred to in
This law, the provisions in the tax procedure law
(2011:1244) if
1. reimbursement of expenses for agents, counsel or investigation
in chapter 43, chapter 68. 2 § and 71. paragraph 4, as well as
2. payment assurance in chapter 46, chapter 68. section 1, chapter 69. 13-18 § §
and 71. § 1.
When the customs service applies the provisions of the first subparagraph shall
as stated in the tax procedure act if the tax agency instead
apply to the customs service. Law (2011:1255).
5 a of questions about payment assurance review by the
administrative law jurisdiction under chapter 46. § 19
tax Procedure Act (2011:1244) or the administrative law
who is competent to hear an appeal of a decision
tax or transport supplement that payment protection
apply. Law (2011:1255).
section 6 of the income tax and transport extensions that ordered pursuant to this
law shall be paid to the Customs and Excise Department within the time that the work
determines.
If the tax or shipping add-on is not paid in due time,
the provisions concerning the cost rate in Chapter 65. 13 and 15 sections
tax Procedure Act (2011:1244).
In paragraph 9 (a), there are special provisions on
payment of transportation add-on tax.
Law (2011:1255).
section 7 a taxpayer can by the Customs and Excise Department have deferred to
pay the tax or shipping the extension
1. a decision on the tax or shipping add-on appeal,
2. the Attorney General of the tax agency sought
preliminary rulings pursuant to lagen (1998:189) on advance
tax issues, or
3. in other cases it can be assumed that the tax or
transportation add-on will be reduced.
If deferment is granted, the provisions concerning the cost rate in
65. paragraph 4, first subparagraph, and paragraph 7 of the tax procedure law
(2011:1244). Law (2011:1255).
section 8 If tax or shipping Add-ons that ordered pursuant
This Act shall be refunded, interest is calculated after the
rate indicated in Chapter 65. the third subparagraph of paragraph 4 of
tax Procedure Act (2011:1244). Interest is calculated from the day
then the tax amount, or shipping the extension has been paid to the
the date on which it is repaid. Law (2011:1255).
section 8 (a) in respect of tax and transport addition applies
the provisions on liability for the representative of the legal person in the
59. 13, 14, 16, 17, 21, 26 and 27 §§, enforcement of
68. section 1 as well as the recovery of 70 Cape. tax procedure law
(2011:1244). Law (2011:1255).
8 b of the Customs Service decides if the liability of the partnership
According to Chapter 2. section 20 of the Act (1980:1102) about partnerships and simple
companies as regards tax and transport allowances referred to in this law.
If the decision referred to in the first subparagraph has been made to what is being said
If the taxpayer and the person who is liable to pay
transport supplements apply responsible partner and what is said about
tax and transport extensions apply to amounts that a partner is
liable for. Law (2002:426).
Decision, etc.
§ 9 Decision on confiscation taken by General administrative courts
on the application of the Customs and Excise Department.
An application referred to in the first paragraph shall be examined by the
administrative law in whose area of jurisdiction the disposal of
the property was executed. Law (2009:829).
9 a of the tax agency decides on transport supplements relating to the
that is taxable for fuel as a result of the provision in
Chapter 4. paragraph 1 (a) of the Act (1994:1776) on tax on
energy.
If the tax agency decides on transport allowances, terms
the provisions of the tax Procedure Act (2011:1244) if
1. payment and refund of the fee in 61 to 65 chapters,
2. review and appeal of decisions on tax in 66
and chapter 67,
3. enforcement of chapter 68. paragraph 1, and
4. recovery of 70 Cape.
For the purposes of the second paragraph 2 referred to by tax year
the calendar year in which the circumstance which constitutes the basis for taking
out transport additions occurred. Law (2011:1255).
section 10 other decisions according to 1-4. be taken by the Customs and Excise Department.
Team (2013:1077).
section 11 When a decision on the transport control and management
has been carried out, a certificate of execution shall be issued.
At the transport control, however, a certificate is issued only if
the products subject to excise duty are encountered, or any interested person
otherwise requests it.
Evidence of enforcement should be left to the
concerned by the measure and include information on
1. the decision was carried out,
2. in the case of transport control, which present
during the inspection, when monitoring commenced and finished, what
searched and other things of importance which occurred in
control, and
3. What is seized as well as other things of importance as
occurred at the disposal.
section 12 of the police authority is obliged to participate in the
control activities under 2 and 3. What is said in Chapter 2.
1-8 of the terms of such participation also Police and
police officer. Law (2014:1510).
Disclosure of data
section 13 information which a government authority has available and needed
for excise control according to this law on Customs
request submitted to the work.
Obligation under the first paragraph, there is not, however,
in the case of information for which confidentiality due
15. 1 or 2 or 16. section 1 of the public access to information and
secrecy (2009:400) or a provision to the
reference is made in any of the said paragraphs.
If privacy concerns for the task under any other
provision of public access to information and confidentiality and a
disclosure would result in meritorious but for any individual
or public interest, the obligation to be
If the Government at the request of the customs authority decides that the task
should be disclosed. Law (2009:470).
Appeal
paragraph 14 of the decision pursuant to Chapter 2. 1-6 sections and section 12 shall not
subject to appeal. Other decisions according to 1-4. may be appealed to the
General administrative courts.
An action against the decision pursuant to Chapter 3. paragraph 5 of the first paragraph may be brought
even by the consignee of the goods.
The Revenue Commissioners may appeal the decision in accordance with this act as
taken by the Customs and Excise Department. Team (2013:1077).
section 15 of the Swedish tax agency receives from the Customs and Excise Department take over
the task of the General administrative courts bring the General
the action in a particular case or group of cases.
Lag (2003:722).
section 16 of the tax agency for public action in the Highest
Administrative Court. Law (2010:1487).
The proceedings in court
section 17 Targets on the disposal and confiscation shall be dealt with
promptly.
section 18 in case of confiscation of property shall, if the owner of
the property is not known or has no known residence, the
last held the goods are considered to be the counterpart for the handling of
the Court instead of the owner of the property.
The owner of the property may take over an action brought by the deemed
be counterparty under the first subparagraph.
§ 19 in case of confiscation of property, administrative law,
If the owner is unknown or has no known domicile, issue a
injunction in Post och Inrikes Tidningar and other appropriate
newspapers that the owner shall make themselves known within two months
After the submission, at the penalty that the issue can be settled otherwise.
The submission should include information on the property and if the
conditions under which it seized and other
circumstances that may be relevant to identify
the property.
An injunction referred to in the first subparagraph shall also
issued, if there is reason to believe that any holding
particular the right to property but he is unknown or has no
known resident. Law (2009:829).
20 § in dealing with issues on the disposal, confiscation
as well as transport extension in administrative law or Chamber right shall
hearing be held, if individual party requests oral
negotiation need not be kept if it is obvious
unnecessary. An individual Party shall be informed of the right to
hearing. Law (2009:829).
Chapter 5. Penalty
§ 1 The who willfully in violation of Chapter 1. 6 §
1. move excisable goods in Sweden,
2. Insert the excisable products to Sweden from a
area belonging to the European Union the excise area, or
3. for products subject to excise duty from Sweden
and thus gives rise to the danger that a Government
control activities with respect to goods movement
severely hampered is convicted, unless the Act is punishable by
penalties in the Act (2000:1225) about the penalties for smuggling, unlawful
the movement of excise goods to imprisonment of up to
two years or, if the crime is gross, imprisonment for at least six
months and a maximum of four years. If the crime is considered to be call
shall be liable to a fine.
The customs service volunteer goods moved
in violation of Chapter 1. section 6 of the control according to Chapter 2 or 3. should
not be liable under the first subparagraph. Law (2011:290).
1 a of the one who intentionally wrapping, transporting, storing,
hides processes, acquires or transfers
excise goods which have been the subject of offences referred to
in 2-4 of the skattebrottslagen (1971:69) is convicted, the offence relating to tax
under the Act (1994:1563) on tobacco tax, the Act (1994:1564) if
alcohol tax Act (1994:1776) on tax on energy,
unauthorised dealings in excise goods to fines
or imprisonment not exceeding two years. However, this does not apply if the liability
may be imposed pursuant to section 1 of the Act (2000:1225) of punishment for
smuggling.
If the perpetrator did not realize but has reasonable grounds to believe
that the excise goods have been subject to crime,
shall be liable to a fine.
If the offence is minor, it shall not give rise to liability under
the first or second paragraph. Act (2005:460).
1 b of the crimes referred to in paragraph 1 (a) is deemed to be
coarse, is convicted of aggravated unlawful dealings in excise
goods to prison six months to four years.
In assessing whether the offence is aggravated, the particular
be taken into account if the deed entered into as part of a crime
been pursued systematically or on a larger scale, if the Act
intended position with the goods that were the subject of crime
whereby the tax or fee to the very significant amounts have
withheld the public or incorrectly reimbursed or
credited someone. Act (2005:460).
1 c section For preparation to the unlawful movement of
excise goods which are considered to be felony and
for the attempt, preparation and conspiracy to commit aggravated unlawful
position of excise goods shall be liable to a responsible
According to Chapter 23. the Penal Code. Law (2011:515).
section 2 of The who willfully or negligently violates
obligation to stay on request according to Chapter 2. section 4, sentenced
to monetary fines. Law (2002:883).
section 3 of The who willfully violates the obligation to legitimize
itself or by other acceptable ways to prove their identity under
Chapter 2. section 5, shall be liable to a monetary fine. Liability shall not, however,
be asked if the identity immediately been able to
be determined. Law (2002:883).
section 4 of The who willfully violate the obligation under Chapter 2.
paragraph 6, second sentence, to provide the administrative
the reference code or other documents, shall be liable to a monetary fine.
Law (2009:1507).
5 § in addition to what follows from paragraph 1 of the second and third subparagraphs
Act (2000:1225) of punishment for trafficking offences shall be
According to §§ 1-1 (c) the following provisions of that law are applied:
the provisions on confiscation in the 16-18 sections,
the provisions on pre-trial investigation and coercive measures in paragraphs 19 to 26,
paragraph 27 of the first and third paragraphs, in the case of a physical examination,
and in paragraphs 29 and 30, and
the provisions relating to proceedings in sections 32 and 33. Act (2005:460).
section 6 of the Clandestine movement of excise goods may
prosecuted by public prosecutors only if the prosecution is necessary from public
point of view.
What is said in the first paragraph also applies to an action for forfeiture
According to section 5. Law (2002:883).
Chapter 6. Control of the warehousekeeper within the duty suspension arrangement
Excise visit
section 1 of the Swedish tax agency may decide if the excise duty visit to
Verify that the approved warehousekeeper according to section 10 of
the Act (1994:1563) on tobacco tax, section 9 of the Act (1994:1564) if
alcohol tax or Chapter 4. section 3 of the Act (1994:1776) on tax on
energy
1. have put safety in accordance with section 11 of the law on the third subparagraph of
tobacco tax, the third paragraph of article 10 of the law on alcohol tax or
Chapter 4. the third subparagraph of paragraph 4 of the Act on tax on energy,
2. handles received goods moving under
the duty suspension arrangement under 10 b of the Act on tobacco tax, 9 (b) §
the law on alcohol tax or Chapter 4. 3 b of the Act on tax on
energy,
3. dispatch goods under duty suspension arrangement as
specified in the electronic administrative document, or
replacement documents, and
4. for each tax warehouse operating post business events and
movements related to taxable supplies (stock)
under 10 a of the Act on tobacco tax, 9 a of the law on
alcohol tax or Chapter 4. 3 a of the Act on tax on energy.
Team (2013:1077).
section 2 of the excise tax warehouse visits may be carried out in. If a
warehouse stock records of employment can be assumed to be stored in a different
commercial premises than storage holder's tax warehouse,
excise duty visit be conducted there. Team (2013:1077).
Excise visit of tax warehouses
section 3 of the Revenue Commissioners may, if the excise visit of tax warehouses
1. review and sample the goods in
the tax warehouse and inventory, warehouse,
2. check that there are stock records, as referred to in paragraph 4 and
review its contents, and
3. examine the boxes, bins, containers and other similar
premises where excisable products are likely to be kept.
If the tax agency at the time of the visit encounters stock accounts for
any other storage holder's tax warehouse, also get this
are reviewed. Law (2014:1509).
section 4 of the warehouse-keeper shall promptly
1. leave the tax agency access to the tax warehouse,
2. give the tax agency to review and sample
goods and inventory, inventory, and
3. on request, supply the stock records.
Team (2013:1077).
paragraph 5 of the warehouse-keeper shall, on request, give the tax agency the opportunity
to use technical means to review
inventory posting, if the accounts can be perceived only with
such facilities.
The first subparagraph shall not apply, if
1. storage holder provides a copy of the
the stock records, and
2. the stock records can easily be examined by technical
means that the tax agency has access to.
In the case referred to in the second subparagraph, the warehouse-keeper give
The tax agency the opportunity to verify that the copy is correct
agree with the inclusion of the warehouse-keeper.
At the review referred to in the first subparagraph or control according to
third paragraph, only the technical means and search terms
use as needed to meet the purpose of the control.
The review may not be enforced via telecommunications networks.
Team (2013:1077).
Excise duty visit in other premises where the
stock records are likely to be stored
section 6 of the excise tax office during visits to any other
commercial premises than storage holder's tax warehouse where his
stock records are likely to keep only check that the
There are stock records, as referred to in paragraph 4 and review its
content. Law (2014:1509).
section 7 of the warehouse-keeper shall promptly submit the tax agency access
to verksamhetslokalen and provide the tax office the opportunity to
review the accounts.
What is said in paragraph 5 shall also apply when reviewing
stock records, as referred to in paragraph 6. Team (2013:1077).
Common provisions
section 8 of the Swedish tax authority may submit to anyone who does not comply with its
obligations under section 4, 5 or 7 to fulfill them.
The order may be subject to a penalty.
An injunction may not be combined with penalties, if
1. There is reason to assume that it is to be submitted to the
has committed an act which is a criminal offence, or may lead to
tax penalties, and
2. the order relating to the investigation of a matter connected
with the alleged offence.
If it is to be submitted to a legal person, other
the paragraph also representative of the legal person.
Questions about the imposition of a penalty are heard by the administrative law
who is competent to hear an appeal of the
the injunction applies when the application for the award is made.
Team (2013:1077).
§ 9 a decision to excise visit shall contain
1. indication of the warehousekeeper to control
2. indication of where excise visit should be made, and
3. the ability to exclude documents from
control. Team (2013:1077).
10 § whoever, according to a decision on excise duty visit to
checked shall be informed of the decision before the visit
are enforced. The notification may be made in connection with the visit, if
control would lose its importance if it is to be
checked were informed in advance. Team (2013:1077).
section 11 excise visit shall be carried out in such a way that
the operation is not prevented.
Excise duty visit may not be carried out in homes.
Team (2013:1077).
section 12 the provisions of chapter 47. paragraphs 2 and 3, section 4, second subparagraph
and 5-7 of the tax Procedure Act (2011:1244) shall apply in
applicable parts when checking under this chapter.
Exemption decision of action from control is taken by the
administrative law that has jurisdiction to hear an appeal of the
the person requesting exception when the request is made. Team (2013:1077).
paragraph 13 of the decision pursuant to this chapter shall be taken by the tax agency.
Decision on excise duty visit and order without penalty,
not subject to appeal. Other decisions under this chapter shall
be appealed to the administrative court. Team (2013:1077).
Transitional provisions
1998:506
This law shall enter into force on 1 July 1998 when Act (1996:598) if
control of professional road transport of
mineral oil products, alcohol and tobacco. The
repealed the law, however, still in terms of conditions
relating to the period prior to the entry into force. It is said in
it repealed the law on tax administration in Kopparberg County shall
next to the end of 1998 apply to tax authorities in Dalarnas
County and time then the tax authorities in Gävle
2002:426
This law shall enter into force on 1 January 2003. Older regulations
is still valid for conditions pertaining to time
before the entry into force.
2003:812
This law shall enter into force on 1 January 2004. Older regulations
is still valid for conditions pertaining to time
before the entry into force.
2006:1510
This law shall enter into force on 1 January 2007. Older provisions
is still valid for conditions pertaining to time
before the entry into force.
2008:1321
This law shall enter into force on 1 January 2009. Older provisions
is still valid for conditions pertaining to time
before the entry into force.
2009:1507
This law shall enter into force on 1 april 2010. Older provisions
is still valid for conditions pertaining to time
before the entry into force.
2011:1255
1. this law shall enter into force on 1 January 2012.
2. Older provisions still apply for conditions
relating to the period prior to the entry into force.
3. The new provisions relating to compensation for the costs of
agents, counsel or investigation in Chapter 4. § 5 shall apply on
costs in cases and cases that begin after the end of 2011.
4. the provisions on interest in Chapter 4. section 6, second paragraph, section 7
the second paragraph and section 8 apply to interest relating to
time from 1 January 2013. For interest related
the time before that, the provisions on interest in 19 Cape.
Russian tax authority Registration Act (1997:483).
2011:1292
This law shall enter into force on 1 January 2012. Older
rules still apply for related conditions
up to the time before the entry into force.
2012:679
This law shall enter into force on 1 January 2013. Older
rules still apply to such transport controls
that has been decided before the entry into force.
2013:959
This law shall enter into force on January 1, 2014. Older
rules still apply for related conditions
up to the time before the entry into force.
2013:1076
This law shall enter into force on January 1, 2014, and applied to the
goods which have been introduced in Sweden from 1 January
2014.
2013:1077
This law shall enter into force on 1 april 2014. Older provisions
is still valid for conditions pertaining to time
before the entry into force.
2014:1498
1. This law shall enter into force on January 1, 2015.
2. Older provisions still apply for conditions
relating to the period prior to the entry into force.
2016:270
1. this law 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.