Chemical Tax

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 SEK/kg for appliances, and 181 SEK/kg for other electronics. The maximum Chemical tax per product is limited to 457 SEK.

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 = SEK 460.

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

0.145 kg x SEK 181 = SEK 26.

Maximum amount

In order for an item not to receive a disproportionately high tax, the tax is limited to a maximum of SEK 457 per item. You never pay more than SEK 497 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 = SEK 789.

Since the amount exceeds SEK 497, this means that the maximum amount of SEK 497 per item must be used.

You pay SEK 497 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.