From 1 July, new regulations will apply when you declare excise duty on chemicals in certain electronic goods. The changes that will be introduced include simplified deduction rules and a higher maximum deduction rate.
On 1 July 2023, the legislation regarding excise duty on chemicals in certain electronic goods will be changed.
The deduction rules will be simplified. Deductions will only be restricted by the presence of bromine, chlorine or phosphorus-based substances in goods. The requirement to report whether such chemicals were introduced by addition or reaction will no longer apply.
You can claim a deduction for excise duty on chemicals if the goods in question do not contain bromine- or chlorine-based substances. If the goods do not contain phosphorus-based substances either, you can claim a deduction at a higher rate. The maximum deduction rate will be increased from 90% of the excise duty on chemicals to 95%.
If goods do not contain any bromine- or chlorine-based substances, you can claim an excise duty deduction of 50%.
If goods do not contain any bromine-, chlorine- or phosphorus-based substances, you can claim an excise duty deduction of 95%.
You do not have to declare and pay excise duty on chemicals for goods manufactured before 1 July 2017.
These are the new excise duty rates applicable to chemicals from 1 July 2023.
Commodity | Excise duty rate | Maximum excise duty per commodity |
---|---|---|
Domestic appliances | SEK 11 per kilo | SEK 489 |
Electonic goods | SEK 160 per kilo | SEk 489 |
From 1 July 2023, the Swedish Tax Agency will refer to the commodity codes stated in the Common Customs Tariff published by the EU in 2022. This means that certain commodity codes will be discontinued and some new ones will be introduced.
If you are registered as an approved stockist, you must also declare and pay excise duty on goods when they are moved to a retail outlet. This rule applies regardless of whether the outlet in question is yours or another party’s.
Other regulations that were in force before 1 July 2023 will remain applicable.