Draft Act concerning tax levied on chemicals in certain electronic items

The draft involves introducing a selective tax on chemicals in certain
electronic items. This tax will mean that all goods within specified
categories are liable to tax. However, there will be possibilities for
reductions. The goods to be covered will be defined via the
classification of the custom tariff in CN codes. The tax will be as
follows: SEK 8 per kilogram of the weight for white goods, and SEK 120
per kilogram for other electronic items. The maximum amount of tax will
be SEK 320 per goods item. There will be the possibility of a 50 %
reduction of the tax for electronic items which do not contain compounds
of bromine or chlorine incorporated via physical mixing, and a 90 %
percent reduction of the tax for electronic items which, in addition, do
not contain phosphorus compounds incorporated via physical mixing or
bromine or chlorine compounds incorporated via chemical reactions. While
assessing the right to a reduction, account will only be taken of
compounds which constitute more than 0.1 % by weight of the homogeneous
material of the printed circuit board (excluding the board's components)
or plastic parts which weigh more than 25 grams. An annex to the Act
will feature a list stating whether the most commonly occurring bromine,
chlorine and phosphorus compounds are normally incorporated via
physical mixing or chemical reactions.

The party liable to tax will be the one who commercially
manufactures taxable goods in Sweden; commercially orders the import of,
or receives, taxable goods from another EU Member State, or
commercially imports taxable goods. The tax liability will arise at the
time of manufacture, entry, receipt or import. Provisions regarding
deferred tax liability for authorised stockists, in conformity with
other selective taxes, will be introduced. Direct sales from foreign
sellers to Swedish consumers shall not be taxed. For authorised
stockists, goods will be exempt in certain cases from the introduction
of tax liability. This applies to goods which are delivered to
purchasers in other countries, handed over for waste recycling, have
been re-used in the manufacture of taxable goods or have been completely
destroyed through unforeseen events or force majeure, as well as goods
for which tax liability was previously introduced under the legislation.