Chemical Tax

Chemical Tax on Electronics in Sweden

The chemical substances that are primarily intended to be taxed are bromine, chlorine, and phosphorus compounds, which are more or less present in all types of electronic goods, especially in circuit boards. This applies to goods that come in from traders (merchants) outside Sweden (EU/CN).

Chemical tax will capture two categories of product, appliances and other electrical goods (such as computers, tablets, televisions, phones, games consoles and routers). The eight digit customs code determines if a product is in-scope. It’s your full responsibility to make sure that the correct Combined Nomenclature (KN/CN/HS-number) is filled in and to understand the assortment to see if the articles are affected or not. 

CN codes are tariff headings laid down in the Combined Nomenclature in accordance with Council Regulation (EEC) No 2658/87. The combined nomenclature is a system for obtaining a harmonized product classification and codification of goods within the EU and is used, among other things, for import and export.

CDON expects all its merchants who sell applicable products, either directly to customers or per “Fulfilled by CDON” (3PL), to pay and submit their chemical tax to the Swedish Tax Agency and to show corresponding proof to CDON on a yearly basis.

The Chemical tax is calculated based on the net weight of the product. The net weight is the weight of the product without packaging. As from January 1, 2022 the weight is then multiplied by 12,33 SEK/kg for appliances, and 179,38 SEK/kg for other electronics. The maximum Chemical tax per product is limited to 548,21 SEK.

Products Covered by the Tax

The chemical tax applies mainly to two categories of products:

  • Appliances
    Other electrical and electronic equipment, such as:
  • Computers
  • Tablets
  • Televisions
  • Mobile phones
  • Game consoles
  • Routers

Whether a product is subject to the tax is determined by its (KN / CN / HS number) 

Merchants are fully responsible for:

  • Assigning the correct Combined Nomenclature code (KN / CN / HS number) to their products.
  • Reviewing their assortment to determine whether their products fall within the scope of the chemical tax.

What Are (KN / CN / HS number) ?

CN codes (Combined Nomenclature codes) are tariff headings defined in the EU’s Combined Nomenclature system under Council Regulation (EEC) No 2658/87.

The Combined Nomenclature provides a harmonized classification system for goods within the EU and is used for purposes such as:

  • Import and export declarations
  • Customs tariffs
  • Trade statistics
  • Regulatory compliance

 

Consumer electronics Combined Nomenclature (KN/CN/HS-number) Price per Kg (SEK)
1 8418 10, 8418 21, 8418 29, 8418 30 och 8418 40 12,33
2 8422 11 12,33
3 8450 11, 8450 12 och 8450 19 12,33
4 8451 21 12,33
5 8471 30, 8471 41 och 8471 49 12,33
6 8508 11 12,33
7 8516 50 och 8516 60 179,38
8 8517 11, 8517 13, 8517 14, 8517 18 och 8517 62 179,38
9 8519 30, 8519 81 och 8519 89 179,38
10 8521 10 och 8521 90 179,38
11 8527 12, 8527 13, 8527 19, 8527 91, 8527 92 och 8527 99 179,38
12 8528 42, 8528 49, 8528 52, 8528 59, 8528 71, 8528 72 och 8528 73 179,38
13 9504 50 179,38

*Please note that these amounts (price per kg for each product category and maximum amount) are for illustrative purposes only and are updated annually by the authorities.

 

Merchant Responsibility (CDON Marketplace)

CDON requires all merchants who sell applicable products on the platform to comply with Swedish chemical tax regulations.

This applies to merchants who sell directly to customers or through “Fulfilled by CDON” (3PL) services.

Merchants must:

  • Register and submit their chemical tax to the Swedish Tax Agency (Skatteverket) when required.
  • Pay the applicable tax.
  • Provide yearly documentation/proof of compliance to CDON.

100,000 SEK Sales Threshold

For foreign companies selling electronics directly to Swedish consumers (distance selling), a sales threshold applies.

• Below 100,000 SEK per year in sales to Sweden - The company normally does not need to register for chemical tax.
• Above 100,000 SEK per year - The company must register with the Swedish Tax Agency and start declaring chemical tax.

This threshold applies to the total annual sales of taxable products to Sweden, regardless of sales channel.

If a European company regularly sells taxable electronics to Swedish customers and its total sales exceed 100,000 SEK in the current or previous year, the company must comply with Swedish chemical tax regulations.

Importantly, this applies to all sales to Sweden, not only sales made via the CDON marketplace.

Registration Requirements

Companies that manufacture, import, or bring taxable electronics into Sweden must register with the Swedish Tax Agency as liable for chemical tax.

This applies to products covered by the Swedish Act on Tax on Chemicals in Certain Electronics, including for example:

  • Household appliances
  • Televisions
  • Computers
  • Mobile phones
  • Other consumer electronics

Once registered, companies must submit periodic excise duty declarations stating:

  • Number of products sold
  • Weight of the products

More information and registration details are available via the Swedish Tax Agency:

https://www.skatteverket.se/servicelankar/otherlanguages/inenglishengelska/businessesandemployers/startingandrunningaswedishbusiness/payingtaxesbusinesses/taxonchemicalsincertainelectronics

EU DAC7 – Platform Reporting (From 2023)

Since 2023, the EU DAC7 directive requires digital platforms to report seller activity to tax authorities. Platforms must report information such as:

  • Seller identity
  • Destination country of sales (e.g., Sweden)
  • Sales volume and revenue
  • Number of transactions

DAC7 does not itself impose chemical tax, but it increases transparency by exposing sales data. As a result, the Swedish Tax Agency automatically receives information about sales made to Swedish customers through EU reporting systems.

Information Reported by Marketplaces

Under the EU platform reporting rules (DAC7), marketplaces may report the following seller information to tax authorities:

  • Seller name or company name
  • Organization/VAT number
  • Address
  • Revenue / turnover
  • Number of transactions
  • In some cases, payment account information

Calculation examples

Net weight is the weight of the product without packaging. Round the net weight of the item down to the nearest whole gram when calculating the tax. You calculate the tax on the product's net weight in kilograms with three decimal places. 

This is how you calculate tax for a microwave oven that weighs 38 kg and 365 grams: 

38.365 kg x SEK 12,33 = SEK 473,04.

This is how you calculate tax for a mobile phone that weighs 145 grams: 

0.145 kg x SEK 179,38 = SEK 26,01.

Maximum amount

In order for an item not to receive a disproportionately high tax, the tax is limited to a maximum of SEK 548,21 per item. You never pay more than SEK 548,21 per item in tax.

Example 

How to calculate tax for a washing machine that weighs 65 kg and 799 grams:

65.799 kg x SEK 12,33 = SEK 811,30. 

Since the amount exceeds SEK 548,21, this means that the maximum amount of SEK 548,21 per item must be used.

You pay SEK 548,21 in tax for the washing machine.

Penalties and fees

Incorrectly classified goods with the wrong Combined Nomenclature (KN/CN/HS-nummer) will lead to errors or no fees being paid to the Swedish Tax Agency. This can lead to CDON AB receiving severe penalties and therefore products within the segments below must be loaded with the correct KN/CN number / HS code. Intentionally wrongly classified goods will lead to a penalty fee.

 

Violation  Fine
Physical product 10 000 SEK
Article image 10 000 SEK
Description 1 000 SEK
Chemical tax 10 000 SEK

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