Swedish Chemical Tax
If importing or selling certain electrical goods in Sweden, you may need to register for Chemical Tax...
What is Chemical Tax?
In Sweden, a tax has been levied on chemicals used in certain electronic goods since the 1st July 2017. The aim of this eco-policy was to reduce the occurence, exposure and spread of dangerous flame retardants in people's homes.
Chemical Tax is due from any business that manufactures in-scope goods in Sweden, or brings in-scope goods into Sweden from elsewhere in the EU, or from outside the EU via import.
There is an option to register as a warehouser (Sw. Lagerhållare), which may shift the responsibility for Chemical Tax accounting to a party further down the supply chain.
Swedish Chemical Tax is calcaulated based on the net weight of your product, which is the weight of the product without packaging. From the 1st January 2022, the tax rate is charged at:
- 11 SEK per kilogram for White Goods;
- 166 SEK per kilogram for other electronic goods;
- Chemical tax is capped at a maximum 457 SEK per product.