Sweden: Tax on certain chemicals effective 1 July 2017

Sweden: Tax on certain chemicals effective 1 July 2017

A new tax in Sweden imposes a “chemical tax” on chemicals associated with or used within certain electronic products that are sold in or brought into Sweden, effective 1 July 2017.

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The chemical tax will appy to two categories of products: (1) “white goods” and (2) other electrical goods (such as computers, tablets, televisions, phones, games consoles and routers).

The chemical tax is due from any business that manufactures the subject goods in Sweden, or brings “in-scope” goods into Sweden from either the EU or from outside the EU by import. There is an option to register as a “warehouser” that may shift the responsibility for the chemical tax to a party further down the supply chain. Also, there may be an opportunity to reduce the amount of the chemical tax when an in-scope product contain low levels of the potentially dangerous chemicals. In such instances, two deductions are available:  50% or 90%. The deduction percentage depends on the proportion of certain bromine, chlorine, and phosphorous compounds that are included within any circuit boards or plastic parts that are a part of an in-scope product. 

 

Read a 2017 report prepared by the KPMG member firm in Sweden

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