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This regulation proposes to implement a tax on clothes and shoes containing substances of very high concern (SVHCs) under the Registration, Evaluation, Authorization and Restriction of Chemicals (REACH) regulation.

This regulation proposes a tax of SEK 40 (€3.66) per kilogram for all clothing and footwear, with the possibility of deductions of up to 95% for products that do not contain the targeted chemicals.

The tax proposal targets substances that fulfill, or are deemed able to fulfill, criteria for a SVHC under REACH, including:

  • carcinogenic, mutagenic or toxic for reproduction (CMRs);
  • sensitizers;
  • persistent, bioaccumulative and toxic (PBT) or very persistent and very — bioaccumulative (vPvB); and
  • endocrine-disrupting substances.

In addition, the proposal considers that there are strong grounds to phase out antimicrobial substances (biocides) because their use may accelerate antibiotic resistance.

If approved, the tax proposal will enter into force on April 1, 2021, but that it is first applied to a tax liability arising after June 2021.

Publication Date:
April 1, 2020