Act Concerning Tax Levied on Chemicals in Certain Electronic Items
The Swedish government submitted a act “Act concerning tax levied on chemicals in certain electronic items” in 2016, which is mainly aimed at plastics (> 25g) in certain products or PCB. If the specific flame retardants can be less than 0.1%, the tax will be deducted with various rates. The beneficiary products could refer to Article 3 or the table below. The Swedish government controls 140 items of flame retardants which are additive or reactive flame retardants. You can refer to concentration values from the appendices in Article 5 and 6 of the Act or the list below.
Although the Act of Sweden Tax Deduction came into effect on April 1, 2017, it was confirmed that the actual implementation date was July 1, 2017 by the Swedish competent authority.
- Controlled flame retardant types and limited concentration:
| max 50% tax deduction | ||||||
|---|---|---|---|---|---|---|
| Additive flame retardants | Reactive flame retardants | |||||
| Br compounds | Cl compounds | P compounds | Br compounds | Cl compounds | P compounds | |
| Plastic >25g | <0.1% | <0.1% | ||||
| PCB without component | <0.1% | <0.1% | ||||
| max 90% tax deduction | ||||||
|---|---|---|---|---|---|---|
| Additive flame retardants | Reactive flame retardants | |||||
| Br compounds | Cl compounds | P compounds | Br compounds | Cl compounds | P compounds | |
| Plastic >25g | <0.1% | <0.1% | <0.1% | <0.1% | <0.1% | |
| PCB without component | <0.1% | <0.1% | <0.1% | <0.1% | <0.1% | |
- Additive flame retardant: the flame retardant is physically mixed with the polymer, and its performance will gradually decline with time.
- Reactive flame retardant: the flame retardant is bonded to the polymer by a chemical reaction, and its effect will not change with time.
The CN code is a tool for product classification In the list of beneficiary products. This code is a string of 8 codes, and first six codes of this code are exactly the same as the HS code. Therefore, you can also check whether the product belongs to the beneficiary product by screening the HS code.
Table of beneficiary products:
| Item | CN Code | Product name |
|---|---|---|
| 1 | 8418 10, 8418 21, 8418 29, 8418 30, and 8418 40, | Combined refrigerator-freezers, Household refrigerators… |
| 2 | 8422 11, | Dishwashing machines of the household type |
| 3 | 8450 11, 8450 12 and 8450 19, | Fully-automatic household or laundry-type washing machines, of a dry linen capacity |
| 4 | 8451 21, | Drying machines, of a dry linen capacity |
| 5 | 8471 30, 8471 41 and 8471 49, | Data-processing machines, automatic, portable, weighing |
| 6 | 8508 11, | Vacuum cleaners |
| 7 | 8516 50 and 8516 60, | Microwave ovens, Electric ovens, cookers, cooking plates and boiling rings, electric grillers and roasters, for domestic use…….. |
| 8 | 8517 11, 8517 12, 8517 18 and 8517 62, | Line telephone sets with cordless handsets, Telephones for cellular networks “mobile telephones” or for other wireless networks……… |
| 9 | 8519 30, 8519 50, 8519 81 and 8519 89, | Turntables “record-decks“, Telephone answering machines, Sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media …… |
| 10 | 8521 10 and 8521 90, | Magnetic tape-type video recording or reproducing apparatus, whether or not incorporating a video tuner……. |
| 11 | 8527 12, 8527 13, 8527 19, 8527 91, 8527 92 and 8527 99, | Pocket-size radiocassette players, Radio-broadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing apparatus, ……… |
| 12 | 8528 41, 8528 49, 8528 51, 8528 59, 8528 71, 8528 72 and 8528 73, | Monitors, Reception apparatus for television….. |
| 13 | 9504 50 | Video game consoles and machines |