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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
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Commercial Information Circulars

 

Appendix 1 -

 

Commercial Information Circular No. 148/00

Denmark : Unofficial Translation of the Danish Taxes on
Polyvinyl Chloride (PVC) and Phthalate Act

 

 Taxable Products

Tax is payable to the Treasury on the following products containing polyvinyl chloride and, where applicable, phthalate esters :

  1. Soft pipes and hoses as well as plastic fittings falling under heading 3917 of the EU combined nomenclature. All products containing soft PVC and, where applicable, phthalate falling under the above-mentioned heading are taxable except for soft pipes for use in civil aircraft and hoses for medical use which are CE labelled.

  2. Plastic flooring materials, including self-adhesive materials, materials in rolls or tiles; plastic wall or ceiling coverings for both wet and dry rooms falling under heading 3918.10 of the EU combined nomenclature. All products containing plasticised PVC and, where applicable, phthalate falling under the above-mentioned heading are taxable. Cork tiles containing plasticised PVC and, where applicable, phthalate falling under heading 4504 of the EU combined nomenclature are also taxable.

  3. Self-adhesive film and tape in rolls or strips falling under heading 3919 of the EU combined nomenclature. Only products containing PVC and, where applicable, phthalate are taxable.

  4. Roofing felt, membrane foil, roofing sheets, and skylights under headings 3919, 3920.41, 3920.42, and 3921 of the EU combined nomenclature. Only products containing PVC and, where applicable, phthalate are taxable.

  5. Journal boxes, ring binders, post binders, files and plastic folders containing plasticised PVC and, where applicable, phthalate falling under heading 3926.10.00 of the EU combined nomenclature.

  6. Gloves, aprons, protective suits containing plasticised PVC and, where applicable, phthalate falling under 3926.20.00, and rainwear containing plasticised PVC and, where applicable, phthalate falling under 3926.20.00, 6210.40.00, and 6210.50.00 of the EU combined nomenclature.

  7. Tarpaulins falling under heading 3926.90.91 of the EU combined nomenclature containing PVC and, where applicable, phthalate. Only products containing PVC and, where applicable, phthalate are taxable. Tarpaulins for motor vehicles and trailers are exempted from tax.

  8. Covers, curtains, roller blinds, and pelmets falling under headings 3924, 3926, 6302, 6303, and 6304 of the EU combined nomenclature containing plasticised PVC and, where applicable, phthalate.

  9. Insulated electrical wires, cables, and other insulated electrical leads, including those equipped with connectors; optical fibres made of individual coated fibres, also assembled with electrical wires or equipped with connectors falling under heading 8544 of the EU combined nomenclature. All products containing plasticised PVC and, where applicable, phthalate falling under the above-mentioned heading are taxable.

  10. Gutters falling under heading 7216 and drainpipes falling under headings 7304, 7305, and 7306 of the EU combined nomenclature containing PVC and phthalate.

  11. Shutters, louvers (including Venetian blinds) and similar products, as well accessories hereto, falling under heading 3925.30.00 of the EU combined nomenclature. Only products containing PVC and, where applicable, phthalate are taxable.

  12. Cable trays and cable panels for electrical wires falling under heading 3925.90.20 of the EU combined nomenclature. Only products containing PVC and, where applicable, phthalate are taxable.

  13. Stable fixtures and fittings falling under heading 3925 of the EU combined nomenclature. Only products containing PVC and, where applicable, phthalate are taxable.

  14. Gutters and drainpipes falling under headings 3917 and 3925 of the EU combined nomenclature. Only products containing PVC and, where applicable, phthalate are taxable.

    Note : The EU combined nomenclature refers to the EU's commodity classification system, abbreviated CN. It corresponds largely to Hong Kong's commodity classification system the Harmonized System (HS).