瑞典減稅法案 (Sweden Tax Deduction)Act concerning tax levied on chemicals in certain electronic items

依據瑞典法案 "Act concerning tax levied on chemicals in certain electronic items",若是特定13大類產品中塑膠(> 25g) 及印刷電路板不含零件其特定阻燃劑能夠小於0.1%,將獲得不等程度貨物關稅減免。
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瑞典政府於2016年提報一瑞典法案 "Act concerning tax levied on chemicals in certain electronic items",主要針對是特定產品中塑膠(> 25g) 或者印刷電路板不含零件部分,若其特定阻燃劑能夠小於0.1%,將獲得不等程度貨物稅減免。 受惠產品明細,可參考該法之Article 3 或者下面受惠產品表單,此外瑞典政府管制阻燃劑為添加型(additive)及反應型( reactive)阻燃劑,共140項,項目可參考該法附錄,其管制濃度可參考該法之Article 5 及6或者下面列表。

瑞典減稅法案雖然於2017年4月1日生效,但是經與瑞典主管機關確認實際執行日期實為2017年7月1日。

 

  • 管制阻燃劑類型及濃度限值:

max 50% tax deduction

 

   Additive flame retardants

   Reactive flame retardants

 

 Br compounds

Cl compounds 

 P compounds

 Br compounds

 Cl compounds

 P compounds

 Plastic >25g

  <0.1%

 <0.1%

       

 PCB without component

 <0.1%

 <0.1%

       

 

max 90% tax deduction

 

   Additive flame retardants

   Reactive flame retardants

 

 Br compounds

Cl compounds 

 P compounds

 Br compounds

 Cl compounds

 P compounds

 Plastic >25g

<0.1% <0.1% <0.1% <0.1% <0.1%  

 PCB without component

<0.1% <0.1% <0.1% <0.1% <0.1%  

  

  • 添加型阻燃劑:為阻燃劑透過物理方式與基質(plymer)混合,其阻燃效果會隨時間,漸漸失去。
  • 反應型阻燃劑:為阻燃劑透過化學反應方式與基質(polymer)鍵結,其阻燃效果會隨時間較不易改變。

 

受惠產品清單中CN code為一工具做為貨品分類,CN code 一串號碼共8碼,但是CN code 前六碼與HS code 完全相同,因此也可透過HS查詢,所屬產品是否屬於受惠產品清單中。

 

受惠產品表: 

Item

CN Code

Product name

1

8418 10, 8418 21, 8418 29, 8418 30, and 8418 40,

Combined refrigerator-freezers, Household refrigerators...

2

8422 11,

Dishwashing machines of the household type

3

8450 11, 8450 12 and 8450 19,

Fully-automatic household or laundry-type washing machines, of a dry linen capacity

4

8451 21,

Drying machines, of a dry linen capacity

5

8471 30, 8471 41 and 8471 49,

Data-processing machines, automatic, portable, weighing

6

8508 11,

Vacuum cleaners

7

8516 50 and 8516 60,

Microwave ovens, Electric ovens, cookers, cooking plates and boiling rings, electric grillers and roasters, for domestic use……..

8

8517 11, 8517 12, 8517 18 and 8517 62,

Line telephone sets with cordless handsets, Telephones for cellular networks "mobile telephones" or for other wireless networks………

9

8519 30, 8519 50, 8519 81 and 8519 89,

Turntables "record-decks“, Telephone answering machines, Sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media ……

10

8521 10 and 8521 90,

Magnetic tape-type video recording or reproducing apparatus, whether or not incorporating a video tuner…….

11

8527 12, 8527 13, 8527 19, 8527 91, 8527 92 and 8527 99,

Pocket-size radiocassette players, Radio-broadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing apparatus, ………

12

8528 41, 8528 49, 8528 51, 8528 59, 8528 71, 8528 72 and 8528 73,

Monitors, Reception apparatus for television…..

13

9504 50

Video game consoles and machines

 

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