Sweden’s chemical tax applies to “white goods” and other electrical goods—such as computers, tablets, televisions, phones, games consoles, and routers. The government is considering some changes to the chemical tax that were proposed by industry representatives.
The chemical tax was effective 1 July 2017, and applies 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.
A 2018 memorandum reflects possible revisions to the chemical tax, and if enacted, these changes would have an effective date of 1 January 2019. Among the measures being considered are items for:
The memorandum reflects there would be:
Read a March 2018 report (Swedish) prepared by the KPMG member firm in Sweden
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