Chemicals tax

From 1 October 2020, certain electronic goods will be subject to chemicals taxes, even when sold over distance to individuals. The tax provisions already appy to companies which professionally manufacture, introduce or import tax eligible The tax is charged regardless of the value of the product.

Examples of goods included by the chemicals tax are white goods, such as refrigerators, microwave ovens and vacuum cleaners. Goods like computers, tablets, gaming consoles and computer screens are also subject to the tax.

View information from the Swedish Tax Authority on taxable goods.

Declaring the chemicals tax when importing

If your company has registered as an approved stockist with the Swedish Tax Authority, enter the document code 9014 in the import declaration, thus paying the tax directly to the Swedish Tax Authority.

If your company has not registered as an approved stockist with the Swedish Tax Authority, the tax is paid to Swedish Customs. Enter the fee code 395 for taxes on chemicals to declare the tax.

If you are an individual, importing from a professional vendor for personal use, you are required to pay the chemicals tax from 1 October 2020. Enter the fee code 395 in your customs declaration.

Enter document code 9015 if your goods are not subject to a tax on chemicals.

Declaring the correct amount

When your goods do not contain certain groups of flame retardants you may be eligible for tax deductions. The reduction amounts to 50% or 90% respectively of the taxable amount, depending on the amount and class of flame retardant. A certificate attesting to the contents of the goods may service as evidence of eligibility for deductions.

When declaring the tax on chemicals to Swedish Customs you may file for a deduction for this tax directly in your customs declaration, If you meet the provisions in the 5th paragraph you may enter document code 9016, which reduces the tax owed by 50%. If you meet the provisions in both the 5th and 6th paragraph you may enter document code 9017, which reduces the tax owed by 90%.

Read information from the Swedish Tax authority about different tax rates.

More on the tax on chemicals at the Swedish Tax Authority’s website.