The Swedish Chemical Tax (“kemikalieskatt”) is an excise tax on products manufactured with chlorine, bromine and phosphorus. The purpose of the tax is to reduce the occurrence, spread of and exposure to dangerous flame-retardants in people’s home environments. The products on which tax on chemicals in certain electronics is payable are defined using the division of the Customs Tariff into CN numbers (Combined Nomenclature). These products are mostly consumer products and appliances; you can find a list of the example products here
The Chemical Tax is calculated on a net weight product basis that is multiplied by the applicable tax rate. The taxation is based on the net weight of the product rounded down to the nearest whole gram. Currently there are two tax rates – SEK 11/kg for white goods and SEK 163/kg for other electronic products, the tax cannot exceed SEK 448 per taxable item.
The chemical tax is paid by