Chemicals tax

Examples of goods included by the chemicals tax are white goods, such as refrigerators, microwave ovens and vacuum cleaners. Goods like computers, tablets, gaming consoles and computer screens are also subject to the tax.

Goods subject to tax – Swedish Tax Agency (in Swedish)

Declaring the chemicals tax when importing

If your company has registered as an approved stockist with the Swedish Tax Agency, enter document code 9014 in the import declaration, thus paying the tax directly to the Swedish Tax Agency.

If your company has not registered as an approved stockist with the Swedish Tax Agency, the tax is paid to Swedish Customs. Enter the fee code 395 for taxes on chemicals to declare the tax.

If you are an individual importing from a professional vendor for personal use, you are required to pay chemicals tax Enter the fee code 395 in your customs declaration.

Enter document code 9015 if your goods are not subject to a tax on chemicals.

Declaring the correct amount

When your goods do not contain certain groups of flame retardants you may be eligible for tax deductions. The reduction amounts to 50% or 95% respectively of the taxable amount, depending on the amount and class of flame retardant. A certificate attesting to the contents of the goods may service as evidence of eligibility for deductions.

When declaring the tax on chemicals to Swedish Customs you may file for a deduction for this tax directly in your customs declaration,

If you meet the requirements:

• Enter code 9016 in the first paragraph of fourth section - this will reduce the tax by 50%.
• Enter code 9017 in the second paragraph of the fourth section - this will reduce the tax by 95%.

Tax rates and examples of how the tax is calculated – Swedish Tax Agency (in Swedish)

Excise duty on chemicals in certain electronic goods – Swedish Tax Agency