Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Tobaksskatt
    SE - Sweden
    SEK
    Date
    Year
    1995/01/01
    2019/01/01
    2019/05/20 16:45:15

    Contact information

    Administration

    Ministry of Finance

    Service

    Website

    https://www.government.se

    E-mail

    Telephone

    +46 8 405 11 13

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SE - Sweden
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    Manufactured tobacco which is destroyed

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    1,580
    54.5418 %
    72.2008 %
    1 %
    25 %
    20 %
    21 %
    75.5418 %
    2,896.86
    1,608.9686
    55.5418 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per 1,000)
    1,540
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    1 %
    25 %
    20 %
     

    Cigars and Cigarillos

    1,390
    25 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    1,922
    25 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per kg)
    1,884
    25 %
    20 %
     

    Other smoking tobacco

    1,922
    25 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Depends on the size of the taxpayer and if the taxpayer is registered.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    No Yes

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c05
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    11,872
    0.2593 %
    0.5845 %
    2016
    11,918
    0.2718 %
    0.6147 %
    2015
    11,825
    0.2814 %
    0.6536 %
    2014
    11.376
    0.0003 %
    0.0007 %
    2013
    11.136
    0.0003 %
    0.0007 %
    2012
    11,800
    0.3199 %
    0.7523 %
    2011
    11,262
    0.3076 %
    0.7246 %
    2010
    10,588
    0.3005 %
    0.696 %
    2009
    10,605
    0.3221 %
    0.7314 %
    2008
    9,925
    0.2926 %
    0.6658 %
    2007
    9,742
    0.2951 %
    0.657 %
    2006
    8,617
    0.2777 %
    0.6048 %
    2005
    8,208
    0.282 %
    0.6056 %
    2004
    8,187
    0.2915 %
    0.6393 %
    2003
    8,283
    0.309 %
    0.6803 %
    2002
    8,409
    0.3267 %
    0.7243 %
    2001
    8,053
    0.3245 %
    0.6939 %
    2000
    7,747
    0.325 %
    0.6644 %

    Footnotes