Regulation and Taxation
Sweden has a government alcohol monopoly called Systembolaget for sale of all beverages stronger than 3.5% by volume. Minimum purchase age at Systembolaget is 20 years, but 18 at restaurants and bars with proper permission.
Beer is legally divided into three classes. Class I (maximum 2.25%), called lättöl ("light beer"), is sold without restrictions (although shops often set their own age restrictions). Class II (up to 3.5%), called folköl ("people's beer"), is sold in regular stores, but with the minimum purchase age of 18. Class III, starköl ("strong beer", over 3.5%) is sold only in Systembolaget stores.
Beverages are taxed by content of alcohol, more heavily than in most other countries. The tax on vodka (40%) is SEK 200.56/litre, on Wine (14%) SEK 22.08/litre and on beer (4.5%) SEK 6.615/litre (2007). Beer with 2.8% alcohol or less is exempt from tax, except VAT. The VAT is 12% (food tax) for beverages sold in shops having up to 3.5% alcohol, and 25% above that, and at restaurants.
The import quota from other EU countries is unlimited for personal use. Due to the taxes many Swedes supply themselves in Estonia or Germany. Limited rations of duty free shopping is allowed on the ferries between Sweden and Finland, provided they dock at Åland, which is an autonomous part of Finland, and has a special treaty with the EU.
Moonshining does occur, mainly in rural areas.
Read more about this topic: Alcoholic Beverages In Sweden
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