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Swedish tax on chemicals in certain electronics

As of 1 July 2017, a new tax will be levied on chemical in certain electronics in Sweden. Swedish authorities have adopted the new tax with the purpose to reduce the occurrence and spread of and exposure to dangerous flame retardants in home environments.

Tax rates differ among 120 SEK per kilogram of the net weight of the product to a maximum of 320 SEK per product. However, a tax rate of 8 SEK per kilogram of the net weight applies to white goods. The tax is primarily related to the proportion of chlorine, bromine and phosphorus compounds existent in electronical products. However, under certain circumstances (i.e. the proportion of chlorine, bromine and phosphorus being under a certain proportion) a tax deduction can be applicable.

The new Swedish tax will be a separate national tax and hence is not related to the Extended Producer Responsibility declarations (i.e. WEEE, Packaging, Battery) declared at the responsible compliance schemes and national authorities.

Source: skatteverket.se

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