The goods for which tax on chemicals in certain electronics is to be paid are defined by means of the division of the customs tariff into CN codes (Combined Nomenclature).

The Combined Nomenclature in force on 1 January 2015 is used when assessing whether tax is payable on electronic goods. Please note that it is always the product’s CN code that determines whether tax is to be paid for the product, not the product’s intended or actual use.

The filing frequency of Chemical Tax will depend on your company’s revenue.

• A company with an annual revenue greater than 40 MSEK, must file their Chemical Tax return before the 26th day of the following month.
• A company with an annual revenue less than 40 MSEK, must file their Chemical Tax returns as per the dates below:

The six digit customs code defines whether a product is in-scope. You can find this code on the European Customs Portal.

Chemical Tax is calculated based on the net weight of the product. The net weight is the weight of the product without the packaging.

The new tax rates for Chemical Tax starting 1st January 2022 are as follows:

• 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.

When registering for Chemical Tax, you will need to fully complete the application form, and attach the following documentation to the application (mandatory items in italics):

• Annual report or annual accounts for the previous financial year.
• Current income statement and balance sheet for the current financial year
• Debt relief certificate

If the warehouse holder is an approved keeper by the Swedish Tax Authority, you will not need to pay Chemical Tax.

If not, you will need to pay.