Private importation of alcohol in consignments

To be considered a private import, the person must be the only importer, both formally and in reality. The alcoholic beverage must be intended for use in a private context, for example for personal use or to the family. 

It is not considered private importation if several private individuals make an agreement on a joint import where one person is responsible for the order. It is also not considered personal use if the person receiving the alcoholic beverage, which another person has imported, pays for it, or provides other services in return. There is no one other than the buyer, the seller abroad and a transporter, who can be involved in the sale and delivery process. 

Declaration for the procedure for release for free circulation 

The carrier will normally declare the consignment for the procedure for release for free circulation. The carrier or forwarding agent will pay taxes and customs dutieson your behalf.  

If you wish to declare the consignment yourself, you must make an agreement with the transporter. When the shipment arrives, the transporter will send you a message that the shipment is registered in its customs warehouse. The message contains, among other things, the registration number the shipment has in the customs warehouse of the carrier. To declare the goods, you must go to the nearest customs office to pay taxes and duties. Thereafter, you must contact the carrier to arrange delivery or collection of the shipment. 

Calculation of duties and taxes 

This is what you must pay when importing alcohol: 

Alcohol tax 

To calculate the alcohol tax, you must know the alcoholic strength of the beverage you wish to import. There are five different tax rates: