Companies in Sweden that produce, accept, or import electronic goods subject to duties for business purposes must pay excise on the goods.
Starting October 1, 2020, you also have to pay excise on items worn by import duties transported to Sweden from other EU countries-although these items are not purchased for the purpose of the buyer's own business. This is known as long -distance sales, and applies if the annual sales of goods are hit during the current calendar year or previously amounting to more than approximately 100,000. The same rule applies regardless of whether the goods are transported to Sweden by the seller, or by others on behalf of the seller.
90% of taxes can be deducted on electronic goods if there are bromine, chlorine, or phosphorus compounds that are added with less than 0.1% of the weight of homogeneous materials in:
- circuit board, except the components of the board
- plastic parts that weigh more than 25g
The same applies if the bromine or chlorine compound added as a reactant has a proportion of less than 0.1 percent of the weight of homogeneous ingredients in:
- circuit board, with the exception of board components, or
- plastic parts that weigh more than 25g
- This means that to claim your rights to the reduction of excise tax by 90%, the levels of bromine and chlorine compounds added, as well as the bromine and chlorine compounds added as reactants, may not exceed the specified limit on the circuit board - whatever weighing - and all parts of the plastic weigh more than 25G.
Bromine, chlorine, and phosphorus compounds listed in the statutory schedule regarding the imposition of chemical taxes on certain electronic goods (2016: 1067) are considered added as additional materials or reactants (as listed in the schedule), unless proven by the taxpayer. or taxation authority.
Products in coverage
Ahmed Sakr
Product Compliance Consultant
COMPLYMARKET UG (Hftungsbeschraenkt)
