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

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 |