Taxes in Europe Database v2
Tobacco Tax Act (SFS 1994:1563).
Cigars, cigarillos, cigarettes and smoking tobacco: in principle, the authorised warehouse keepers.
Snuff and chewing tobacco: in principle, the producer.
Cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco and snuff.
Exemption from tobacco tax is granted
Snuff: SEK 432 per kilogram.
Chewing tobacco: SEK 476 per kilogram.
At the same time as the declaration is submitted. Declaration is generally due the 20th of the month following the month when liability arose.
Tobacco tax is, on request, refunded to other persons than warehouse keepers who have exported duty‑paid products.