Swedish companies that manufacture, receive or import electronic products liable to taxes for professional purposes have to pay for excise duties on these products.
From October 1, 2020, you will also have to pay excise duties on goods liable to taxes transported to Sweden from another EU country, even if they have not been purchased for the buyer's professional needs. This is called distance selling and this applies when annual sales of goods liable to taxes during the current or previous calendar year amount to more than 100,000 SEKs. The same rules apply, whether goods are transported to Sweden by the seller or by someone else in the name of the seller.
90 % of the tax can be deducted from electronic products if compounds of bromine, chlorine or phosphorus added represent a proportion less than 0.1 % by weight of the homogeneous material present in:
- a printed circuit, with the exception of the components of the printed circuit
- A plastic part weighing more than 25g
The same is true if a compound of bromine or chlorine added as reactive represents a proportion less than 0.1 percent by weight of the homogeneous material in:
- a printed circuit card, with the exception of the components of the card, or
- A plastic part weighing more than 25g
- This means that to assert your right to a reduction in excise duties by 90 %, the quantity of bromine and chlorine compounds added and bromine and chlorine compounds added as reactive should not exceed the limit indicated on the printed circuits - whatever their weight - and all plastic parts weighing more than 25 g.
The compounds of bromine, chlorine and phosphorus specified in an annex to the legislation relating to the taxation of the chemicals present in certain electronic products (2016: 1067) are considered to be added as additives or reagents (as specified in the appendix), unless otherwise proof of the taxpayer. or tax authority.
Targeted products
Ahmed Sakr
Product Compliance Consultant
Complymarket UG (Beschraenkt)
