Chemical Tax Sweden: Liabilities Apply from July 1, 2017

In Sweden, the Law on Tax on Certain Chemicals in Electronics (SFS 2016: 1067) entered into force on April 1, 2017. It requires liable parties to pay a tax on certain chemicals in covered electronic and electrical equipment.

The product scope will be gradually expanded to cover a wider range of consumer products as well as additional hazardous substances. Liability is assigned to products with certain CN numbers which are listed in § 3 of the Chemical Tax Law.

The payable tax rate is calculated by CN number and weight in kilogram. However, according to section 6 of the Law, tax reductions between 50 or 90 % might be possible:

In case the product does not contain phosphorous compounds in a concentration of more than 0,1 % by weight of a homogeneous material, and/or reactive bromine or chlorine compounds in a concentration of more than 0,1 % by weight of a homogeneous material in a populated circuit board or a plastic part that weights more than 25 grams.