Comparing Act 2016:1067 (Sweden - Law Taxing Chemicals in Certain Electronics) to EU RoHS

Question Posed:

Could you please provide me with more information on Act 2016:1067 from Sweden? I’ve heard that it levies a tax on certain chemicals in electronics. Could you provide me with some information on how to differentiate the requirements laid out under this regulatory framework from those laid out under EU RoHS?

Answer Provided:

This law can be thought of as being more closely associated with Low Halogen restrictions rather than the specific RoHS Flame Retardants (PBB, PBDE), although those substances would also be considered in scope since they include bromine and chlorine.  In order to ascertain compliance it would be necessary to contact the plastic part (25 grams or more) and bare board manufacturers to understand if they comply with the rules below to reduce the tax amount.

Specific substances impacted:

  • Bromo compound: such chemical compound containing the element bromine
  • Chloro compound: such chemical compound containing the element chlorine
  • Phosphorus compound: such chemical compounds containing the element phosphorus

There are 13 specific categories of electronic equipment (EE) impacted,  but it is not the same list as EU RoHS.

Taxable Amounts:

  • Larger EE product are taxed at SEK 8 per kilogram of the net weight of the taxable good. (Not to exceed SEK 320)
  • Smaller EE product are taxed at SEK 120 per kilogram of the net weight of the taxable good. (Not to exceed SEK 320)

Tax Reduction Provisions:

  • The right to a 50% tax reduction is offered if the product contains no additive added bromine or chlorine compounds which is a higher proportion than 0.1 weight percent of the homogeneous material of:
    • A circuit board, with the exception of board components, or
    • A plastic part weighing more than 25 grams
  • The right to a 90% tax reduction is offered if the product contains:
    • No additive added phosphorus compounds amounting to a higher proportion than 0.1 weight percent of the homogeneous material in...
      • Circuit boards, with the exception of board components, or
      • Plastic parts that weigh more than 25 grams, or
    • Any added reactive bromine or chlorine compounds which amount to a higher proportion than 0.1 weight percent of the homogeneous material in...
      • Circuit boards, with the exception of board components, or
      • Plastic parts that weigh more than 25 grams
  • Taxes are not required to be paid under the following circumstances:
    • The product originates from a foreign seller and is shipped directly to a consumer in Sweden
    • The product is delivered outside of Sweden

Reference: http://rkrattsdb.gov.se/SFSdoc/16/161067.PDF

**Article contents valid as of 2017-06-19

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