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. The affected articles and the cost based on the article and sold amount will be deducted from your payment.
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.
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 12,02 SEK/kg for appliances, and 174,9 SEK/kg for other electronics. The maximum Chemical tax per product is limited to 534,53 SEK.
| Consumer electronics | Combined Nomenclature (KN/CN/HS-number) | Price per Kg (SEK) |
| 1 | 8418 10, 8418 21, 8418 29, 8418 30 och 8418 40 | 12,02 |
| 2 | 8422 11 | 12,02 |
| 3 | 8450 11, 8450 12 och 8450 19 | 12,02 |
| 4 | 8451 21 | 12,02 |
| 5 | 8471 30, 8471 41 och 8471 49 | 12,02 |
| 6 | 8508 11 | 12,02 |
| 7 | 8516 50 och 8516 60 | 174,9 |
| 8 | 8517 11, 8517 13, 8517 14, 8517 18 och 8517 62 | 174,9 |
| 9 | 8519 30, 8519 81 och 8519 89 | 174,9 |
| 10 | 8521 10 och 8521 90 | 174,9 |
| 11 | 8527 12, 8527 13, 8527 19, 8527 91, 8527 92 och 8527 99 | 174,9 |
| 12 | 8528 42, 8528 49, 8528 52, 8528 59, 8528 71, 8528 72 och 8528 73 | 174,9 |
| 13 | 9504 50 | 174,9 |
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 12,02 = SEK 416.
This is how you calculate tax for a mobile phone that weighs 145 grams:
0.145 kg x SEK 174,9 = SEK 25.
Maximum amount
In order for an item not to receive a disproportionately high tax, the tax is limited to a maximum of SEK 534,53 per item. You never pay more than SEK 534,53 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 12,02 = SEK 790.
Since the amount exceeds SEK 534,53, this means that the maximum amount of SEK 534,34 per item must be used.
You pay SEK 534,53 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 Fyndiq 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 |