Background to the regulation

To reduce public exposure to hazardous substances contained in electrical and electronic products, on 24 November 2016 the Swedish Ministry of Finance issued Act 2016:1067 on the taxation of chemicals in certain electronic products (abbreviated LTCE).

The Act was implemented in 2017 and levies a tax on regulated products entering the Swedish market. It requires investigation of the presence of specific hazardous substances in products, and depending on the level present, companies may apply for a 50% or 90% reduction in the tax.

Content of the regulation

(1) Scope: electrical and electronic products and their components and materials.

(2) Products eligible for a tax reduction and the reduction methods.

Products eligible for a tax reduction:

There are two tax reduction methods, with the following requirements:

(1) If, in the PCB and plastic parts heavier than 25 g of the taxed product, physically mixed brominated and chlorinated compounds in each homogeneous material do not exceed 0.1%, the tax may be reduced by 50%.

(2) If, in the PCB and plastic parts heavier than 25 g of the taxed product, physically mixed brominated, chlorinated and phosphorus compounds in each homogeneous material do not exceed 0.1%, or if chemically bound brominated and chlorinated compounds in each homogeneous material do not exceed 0.1%, the tax may be reduced by 90%.

NTEK capabilities - services of the NTEK central laboratory

01 Material testing

Whole-vehicle air and material VOC, odour testing, fogging testing, material performance testing, failure analysis, material composition identification and morphology observation, crystal structure analysis

02 Hazardous substance testing for vehicles and components

ELV testing, phthalates, polycyclic aromatic hydrocarbons, battery regulation testing, REACH Annex XVII and SVHC testing, POPs regulation testing

Other items: azo dyes, formaldehyde, PFAS analysis, organotin compounds, asbestos, halogens, dimethyl fumarate

03 Chemical management services

IMDS and CAMDS declaration agency services and training for automotive components, training on global environmental regulation compliance for automotive components, 3R calculation and recycling services and training