Taxes in Europe Database v2
Alcohol Tax Act (SFS 1994:1564)
In principle, authorised warehouse keepers.
The tax applies to
Reduced rates for wine and fermented beverages other then wine and beer (still and sparkling) per hl:
Intermediate products The reduced rate concerns products with an alcoholic content of 1.2% < 15.0%.
Tax liability arises when the products leave the suspension arrangement.
Tax is due the same time as the declaration is to be submitted, which in general is the 20th day of the month following the month when liability arose.
Alcohol tax is, on request, refunded to other persons than warehouse keepers who have exported duty-paid products.