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(...) In general, Botswana applies the tariff exemptions and other concessions that are stipulated in the Schedules to the Customs and Excise Act of 1964, which are: (...) Fuel levy and Environmental Levy; and Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy (Main Report).

The selective consumption tax (ISC) is imposed on the first sale of domestic products and on the import of goods not deemed to be essential, such as tobacco, alcoholic beverages, perfume, jewellery, etc., and environmentally harmful products such as petroleum based fuels. (...)

(...) On 24 April 2013 a new excise tax structure was approved and expected to enter into force in 2016; the excise tax level is determined by engine size, carbon emission and types of fuel used. (...)

In addition to profits tax at 20%, under the Mining Code, companies mining metal ores and producers of metal ore concentrates and smelting products are required to pay royalties and make payments into the nature and environment preservation fund. (…)

Table A3. 2 Excise taxes (2015)
(a) Tax rates in Ukrainian hryvnias
HS code Product description Unit Excise duty
2204
(ex 2204 10,
2204 21 06 00,
2204 21 07 00,
2204 21 08 00,
2204 21 09 00,
2204 29 10 00) Wine of fresh grape (organic) litre 0.01
(...)
(b) Tax rates in euros
HS code Product description Unit Excise duty
2710 12 41 11
2710 12 41 12
2710 12 41 13
2710 12 41 31
2710 12 41 32
2710 12 41 33
2710 12 41 91
2710 12 41 92
2710 12 41 93
2710 12 45 01
2710 12 45 02
2710 12 45 09
2710 12 49 01
2710 12 49 02
2710 12 49 09 Motor gasolines containing 0.013 g/l or less of lead:
containing at least 5 wt.% bioethanol or at least 5 wt.% ethyl tert-butyl ether, or mixtures thereof: 1,000 kg

202
(...)
3824 90 98 00 Biodiesel and its blends (not containing or containing less than 70 wt.% of petroleum oils or oils obtained from bituminous minerals) based on mono alkyl esters of fatty acids 1,000 kg
102
(...)

Four new taxes have been introduced since 2005: the environmental protection tax, the tax to promote the creation of literature and the arts, the tax on second hand engines and spare parts, and the tax on lamps and tubes.

The general excise duty was abolished as of 1 January 2015. However, a specific excise is still charged on certain motor vehicles (e.g. rental cars, taxis, etc.), based on CO2 emissions. (...)

(...) Planned revenue raising measures included a tourism "green tax"; (...)

A 5% tax, established by the 2003 Finance Law, is levied on sales, including imports, of a range of generally imported products, namely, petroleum oils, polymers, centrifuges, and cells, batteries and accumulators, and chemicals. This tax goes towards two special treasury funds: 70% to the Pollution Cleanup Fund (FODEP) and 30% to the Fund for the Protection of Environmental Aesthetics (FPEE). [91]

[91] The role of FODEP is to encourage manufacturers to prevent pollution by establishing waste collection and recycling units. In practice, FODEP also provides assistance for the prevention of waste pollution and the development of clean technology. The FPEE is responsible for funding operations relating to environmental cleanliness and aesthetics, the construction and maintenance of sidewalks, and action to combat urban plastic pollution.

Wood exports are subject to the DUS, ranging from 1% to 35%, applied to the reference prices that date from 1994 and are often lower than the actual export prices. Exports of wood in log form are further subject to a reforestation tax of 2% of the reference price used as a basis for the DUS. In addition, Ivorian logs exported or sold on the domestic market are subject to a felling tax and a special forest conservation and development tax. These taxes are payable by the party making the customs declaration or by the recipient of the delivery on the domestic market.