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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city
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Commercial Information Circulars

24-hour hotline : 23 922 922

Ref : EIC 214/3

18 October 2000

Dear Sirs,

Commercial Information Circular No. 148/00

Denmark : Tax on Polyvinyl Chloride (PVC) and Phthalate-Containing Products

Denmark has since 1 July 2000 introduced a new tax on PVC and phthalate-containing products. The tax is applied to both the products concerned produced in Denmark and to imports alike. Details are as follows :

(a) Product Coverage

    1. PVC and phthalate-containing products. Examples include pipes and hoses, flooring materials, insulated electrical wires and cables, and cable trays and cable panels for electrical wires. A list of the products affected is at Appendix 1 of this Circular ; and

    2. products which are not in themselves subject to the tax under Appendix 1 but comprise 10% or more in total weight of one or more of the products listed at Appendix 1.

(b) Tax Rates

    1. generally, the tax is charged on the basis of the net weight of the products concerned, or on the basis of the quantity, surface area or weight of the plastic content of the products concerned. For products covered under (a)(ii), the tax is charged on the taxable part of the products.

    2. specifically, hard PVC products are taxed at a single rate. For soft PVC products, those containing plasticisers other than phthalate are taxed at a rate lower than that taxed for the same product containing phthalate. Details of the tax rates are at Appendix 2 of this Circular.

(c) Exemptions from the Tax

    1. temporary imports;

    2. instruments and apparatus intended for medical research or carrying out medical treatment which are donated by charitable organization or private individual;

    3. tax and similar stamps proving payment of charge in third countries; and;

    4. goods with a value less than DKK (Danish Krone) 80.

(d) Effective Date : 1 July 2000

ENQUIRIES


 

  1. For enquiries about the contents of this Circular, please contact the undersigned at telephone number 2398 5684.

 

Yours faithfully,

 

(Miss Helen YUNG)

for Director-General of Trade and Industry



Note : While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.