Swedish Chemical Tax

Companies in Sweden that manufacture, receive or import duty-liable electronic goods for business purposes must pay excise duty on them.

From 1 October 2020, you must also pay excise duty on duty-liable goods transported to Sweden from another EU country – even if they have not been purchased for the buyer’s own business purposes. This is known as distance selling, and it applies when annual sales of duty-liable goods during the current or previous calendar year amount to more than SEK 100,000. The same rules apply regardless of whether goods are transported to Sweden by the seller, or by someone else on behalf of the seller.

90% of the tax can be deducted on electronic goods if any added bromine, chlorine or phosphorus compounds make up a proportion less than 0.1% by weight of the homogeneous material in:

• a circuit board, with the exception of the components of the board
• a plastic part weighing more than 25g

The same applies if any bromine or chlorine compound added as a reactant makes up a proportion less than 0.1 per cent by weight of the homogeneous material in:

• a circuit board, with the exception of the components of the board, or
• a plastic part weighing more than 25g
• This means that to claim your right to a 90% excise duty reduction, the level of added bromine and chlorine compounds, and bromine and chlorine compounds added as reactants, must not exceed the stated limit in circuit boards – irrespective of their weight – and all plastic parts weighing more than 25g.

The bromine, chlorine and phosphorus compounds specified in a schedule to the legislation regarding taxation of chemicals in certain electronic goods (2016:1067) are considered to be added as additives or reactants (as specified in the schedule), unless proven otherwise by the taxpayer or taxation authority.

Products under Scope

Ahmed Sakr

Product Compliance Consultant 

ComplyMarket UG (haftungsbeschraenkt)