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Tax on chemicals in certain electronics

As of 1 July, 2017, a new tax will be levied on chemicals in certain electronics. The purpose is to reduce the occurrence and spread of and exposure to dangerous flame retardants in people’s home environments.

Products on which tax is payable

The products on which tax on chemicals in certain electronics is payable are defined using the division of the Customs Tariff into CN numbers (Combined Nomenclature). The Combined Nomenclature that applied on 1 January 2015 will be used in assessing whether tax is payable on electronic products.

Tax rates

For taxable white goods the tax on chemicals in certain electronics is paid at the rate of SEK 8 per kilogram (kg) of the net weight of the product. For other taxable electronic products the tax on chemicals in certain electronics is paid at the rate of SEK 120 per kilogram (kg) of the net weight of the product. The net weight is the weight of the product without packaging. The tax is limited to a maximum of SEK 320 per product so that a product will not be given a disproportionately high tax.

Deductions

It is possible to make a deduction from the tax if a product does not contain certain listed groups of flame retardants. The deduction is 50 per cent or 90 per cent of the amount of the tax depending on which group of flame retardants the product does not contain.

You can make a deduction of 50 per cent of the gross tax on an electronic product if the product does not contain any bromine or chlorine compound added as an additive that makes up a proportion higher than 0.1 per cent by weight of the homogeneous material in:

  • a circuit card, with the exception of the components of the card; or
  • a plastic part weighing more than 25 grams.

This means that for you to have the right to a deduction of 50 per cent both any circuit cards, irrespective of weight, and all plastic parts weighing more than 25 grams must therefore be free from bromine and chlorine compounds added as additives above the limit value.

You can make a deduction of 90 per cent of the gross tax on an electronic product if the product does not contain:

  • any bromine, chlorine or phosphorus compound added as an additive that makes up proportion higher than 0.1 per cent by weight of the homogeneous material in

- a circuit card, with the exception of the components of the card, or
- a plastic part weighing more than 25 grams; or

  • any bromine or chlorine compound added as a reactant that makes up proportion higher than 0.1 per cent by weight of the homogeneous material in

- a circuit card, with the exception of the components of the card, or
- a plastic part weighing more than 25 grams.

This means that for you to have the right to a deduction of 90 per cent both any circuit cards, irrespective of weight, and all plastic parts weighing more than 25 grams must therefore be free from any bromine, chlorine and phosphorus compounds added as additives above the limit value and free from bromine and chlorine compounds added as reactants above the limit value.

The bromine, chlorine and phosphorus compounds specified in a Schedule to the Act on tax on chemicals in certain electronics are considered to be added as additives or reactants as specified in the Schedule as long as the taxpayer or the taxation authority has not shown that they have been added in some other way.

 

If you choose to make a deduction, you must have supporting information proving your right to the deduction. What supporting information is sufficient to permit a deduction will have to be decided on the basis of the circumstances in the particular case. One way of proving the right to make a deduction may be to save declarations of contents or other accompanying documentation for the products showing what substances they contain. Another way may be to present certificates from the manufacturer of the products stating that they do not contain the substances concerned. A further way is to take samples from the products, with laboratory certificates showing what substances they contain.

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