Law enters into force on April 1: Act (2016:1067) on tax on chemicals in certain electronics

Everyone who professionally handles electronics needs to see if and how they are affected by this law. The law covers all electronics that are classified according to the so-called CN codes specified in the law, based on the customs nomenclature that applied on January 1, 2015. It is therefore important to have the correct CN code classification.
The law comes into force on April 1, 2017. The tax will be levied from July 1, 2017.

The chemicals issue is technically difficult and the law includes an excise tax based on the EU's customs codes, which are difficult to interpret. We have therefore seen it as an important task to facilitate understanding of the requirements in the law. Svensk Elektronik has, in collaboration with Teknikföretagen and other relevant industry organizations, produced a fact sheet. Teknikföretagen has also produced an FAQ document. Available on the member-internal page.
Link to the Act on Tax on Chemicals in Certain Electronics.

The Swedish Tax Agency has posted information about the law on The Swedish Tax Agency's website

Svensk Elektronik is critical of the new law.
According to the new law, companies must pay tax for the chemicals found in products, even though the substances often fulfill an important function in the products and are therefore permitted within the EU.
Swedish Electronics has submitted to the government that this tax risks reducing Swedish competitiveness while not leading to the desired environmental improvements. On the contrary, the punitive tax on electronics risks slowing down the innovative power and rapid development that can both give us the sustainable solutions of the future and at the same time generate new export income for Sweden.

The digitalization that the government has highlighted as a prerequisite for Sweden to maintain its leading position is under threat. Skills supply issues are currently high on the agenda and are identified by many companies as the single most important factor for future competitiveness. Much work is being done to attract young people to technical education and the electronics industry. The negative signal value of the tax risks hitting these efforts very hard.

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