European Market

Swedish Chemical Tax

Act Concerning Tax Levied on Chemicals in Certain Electronic Items

Sweden Tax Reduction Scheme

 

On May 29, 2023, the Swedish government issued an update (SFS 2022:1774) to the Act (2016:1067) concerning taxation of chemicals in certain electronic products, which entered into force on July 1, 2023. The Act encourages importers of 13 categories of electronic products to select goods with reduced use of chlorine-, bromine-, and phosphorus-containing chemicals. Compared with the previous version, products containing plastics (> 25g) and printed circuit boards (excluding components) may qualify for higher tax reductions when chlorine, bromine, and phosphorus content is below 0.1%.

Differences Between Old and New Regulations

The updated regulation removes the annex listing specific chlorine-, bromine-, and phosphorus-containing substances, and also deletes the classification of additive and reactive flame retardants. Instead, assessment is based on the content of chlorine, bromine, and phosphorus. The comparison is as follows:

Item Old Version New Version
Scope eligible for tax reduction
  1. Printed circuit boards without components, and
  2. Plastic parts > 25g (homogeneous materials)
  1. Printed circuit boards without components, and
  2. Plastic parts > 25g (homogeneous materials)
Tax reduction rate (when below limit)
  1. Additive chlorine and bromine compounds < 0.1% → 50% reduction
  2. Additive chlorine, bromine, phosphorus compounds and reactive chlorine/bromine compounds < 0.1% → 90% reduction
  1. Chlorine and bromine compounds (as Cl/Br) < 0.1% → 50% reduction
  2. Chlorine, bromine and phosphorus compounds (as Cl/Br/P) < 0.1% → 95% reduction
  3. Removal of additive and reactive compound classification
Annex List of chlorine-, bromine-, and phosphorus-containing substances Annex removed
Tax cap per electronic device SEK 440 SEK 489
Legal reference Act 2016:1067 Act 2016:1067, Amendment: SFS 2022:1774

※ Latest tax cap in 2026: SEK 552.27

Products Eligible for Tax Reduction

Eligible product categories are listed below, with some updates in the new version. Applicability is determined by the registered CN code rather than the actual product usage.

Category Old CN Code New CN Code Examples
1 8418 10, 8418 21, 8418 29, 8418 30 and 8418 40 8418 10, 8418 21, 8418 29, 8418 30 and 8418 40 Refrigerators, freezers
2 8422 11 8422 11 Dishwashers
3 8450 11, 8450 12 and 8450 19 8450 11, 8450 12 and 8450 19 Washing machines
4 8451 21 8451 21 Dryers
5 8471 30, 8471 41 and 8471 49 8471 30, 8471 41 and 8471 49 Computers, PCs
6 8508 11 8508 11 Vacuum cleaners
7 8516 50 and 8516 60 8516 50 and 8516 60 Stoves, ovens
8 8517 11, 8517 12, 8517 18 and 8517 62 8517 11, 8517 13, 8517 14, 8517 18 and 8517 62 Mobile phones, routers (8517 12 removed; 8517 13, 8517 14 added)
9 8519 30, 8519 50, 8519 81 and 8519 89 8519 30, 8519 81 and 8519 89 CD players (8519 50 removed)
10 8521 10 and 8521 90 8521 10 and 8521 90 DVD players
11 8527 12, 8527 13, 8527 19, 8527 91, 8527 92 and 8527 99 8527 12, 8527 13, 8527 19, 8527 91, 8527 92 and 8527 99 Radios
12 8528 41, 8528 49, 8528 51, 8528 59, 8528 71, 8528 72 and 8528 73 8528 42, 8528 49, 8528 52, 8528 59, 8528 71, 8528 72 and 8528 73 TVs, monitors (8528 41, 8528 51 removed; 8528 42, 8528 52 added)
13 9504 50 9504 50 Game controllers

The CN code is used for product classification. It consists of 8 digits, and the first 6 digits are identical to the HS code. Therefore, HS code can also be used to determine whether a product is included in the eligible list.

How to Apply for Tax Reduction

Tax reduction applications are usually handled by Swedish importers. Therefore, manufacturers only need to provide chlorine, bromine, and phosphorus test reports to downstream customers.

Effective Date of the Act

The revised Swedish tax reduction scheme entered into force on July 1, 2023.

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Further Reading

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  2. SONY發布環境管理物質規範(SS-00259)第二十四版，新版本已在2026年六月強制生效

  3. UK REACH SVHC高關注物質候選清單新增15項物質

  4. 《資源循環推動法》三讀通過：電子電器產業邁向全生命週期管理新時代

  5. 拆解美國PFAS「地方市場禁令趨同」與「聯邦動態申報」的雙軌路徑
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