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  • Notification (14351)
  • TPR (8707)
TPR Type Document symbol Document reference Notifying Member Year Type of information Harmonized types of measures Sort descending Harmonized types of sectors subject to the measure See more information
Secretariat TPR WT/TPR/S/386/Rev.1 S-IV§14 Samoa 2019 Sectors Internal taxes Forestry
Relevant information
(...)Logging of indigenous forests is subject to licensing and payment of the natural resource fee (WST 7.77/m3 for native trees). (...)
Keywords
Indigenous
Forest
Natural resources
Secretariat TPR WT/TPR/S/324 S-III§10
Southern African Customs Union (SACU): South…
Southern African Customs Union (SACU): South Africa
2015 Measures Internal taxes
Relevant information
(...) Levies are collected on certain agricultural products (Section 4); and an environmental levy on certain goods. A fuel levy and the road accident fund (RAF) levy are also in place.
Keywords
Environment
Secretariat TPR WT/TPR/S/362 S-III§17
The West African Economic and Monetary Union:…
The West African Economic and Monetary Union: Côte D'Ivoire
2017 Measures Internal taxes Manufacturing
Relevant information
A third private company, the Ivorian Automobile Technical Inspection Company (SICTA), handles the identification and valuation of imported used vehicles (except motorcycles and agricultural machinery). An anti pollution charge (CFAF 120,000) is payable for personal vehicles 11 or more years old (plus increments of CFAF 10,000 for each additional year of age), but according to the Customs, this measure is not effective in deterring the importation of old vehicles; the import ban on vehicles more than seven years old was abolished in 2002.
Keywords
Pollution
Secretariat TPR WT/TPR/S/339 S-IV§38 Democratic Republic of Congo 2016 Sectors Internal taxes Forestry
Relevant information
Enterprises that exploit timber must in principle pay a surface rent on the forest concession of CDF 560 per hectare; a tax on the small scale timber cutting permit of CDF 28,000 per hectare; a reforestation tax of 4% of the ex works (EWK) value per m3 of timber in the rough exported; a tax of 2% of the EWK value per m3 of timber of promoted species exported in the rough ; a felling tax of 1.25% of the EWK value of the species concerned. In addition, the charges involved in the OCC control, in the case of export, amount to 0.85% of the f.o.b. value for sawn timber and veneer, and 1.2% of the f.o.b. value in the case of logs. In the case of local sales from sawmills, these costs are in the order of 1% of the sales price excluding tax.
Keywords
Forest
Secretariat TPR WT/TPR/S/328 S-III§100 Georgia 2015 Measures Internal taxes
Relevant information
(...) Normally, excise tax is levied to discourage the consumption of certain products, for health or environment protection purposes. (...)
Keywords
Environment
Secretariat TPR WT/TPR/S/396/REV.1 S-3§41 Australia 2020 Measures
Internal taxes, Other price and market based…
Internal taxes, Other price and market based measures
Agriculture, Fisheries, Forestry
Relevant information
Levies and charges for biosecurity activities or emergency response purposes are directed to Plant Health Australia (PHA) or Animal Health Australia (AHA). PHA and AHA invest in biosecurity activities and emergency responses with industry through a deed arrangement. These arrangements are made at the request of agricultural, forestry and fisheries industries to fund shared industry priorities.
Keywords
Bio
Fish
Forest
Secretariat TPR WT/TPR/S/383/Rev.1 S-Box-I.1 Ecuador 2019 Sectors Internal taxes, Tax concessions Manufacturing, Energy, Fisheries, Agriculture
Relevant information
Organic Law on the Promotion of Production, Attraction of Investment and Generation of Employment, and Fiscal Stability and Balance
(...)The Law broadens the scope of the priority sectors identified in the Internal Taxation Law by including (...)energy efficiency, sustainable construction materials(...)
(...)
• A 0% VAT rate on imports and transfers of inputs in the agriculture, aquaculture and fisheries sectors; solar panels;
(...)
Keywords
Energy
Sustainable
Secretariat TPR WT/TPR/S/361 S-III§93 Iceland 2017 Measures Internal taxes Not specified
Relevant information
The main legislative acts for excise duties are: Act No. 29/1993 on Excise Duties on Vehicles, Fuel, etc.; Act No. 96/1995 on Alcohol and Tobacco Tax; Act No. 129/2009 on Environmental and Resource Taxes; and Act No. 87/2004 on Oil Tax and Mileage Fee. (...)
Keywords
Environment
Secretariat TPR WT/TPR/S/357/Rev.1 S-Table-III.7 European Union 2017 Measures Internal taxes Energy, Manufacturing, Other
Relevant information
Table 3.7 Excise duties other than on EU harmonized products (alcohol, tobacco, and energy products), by member State, 2016/2017
Product Rate Source
Environmental €2.70-4.50 per kg
http://finances.belgium.be/fr/entreprises/accises
(...)
Denmark
Hazardous waste Kr 160 per ton
http://www.skat.dk/SKAT.aspx?oId=1921338
(...)
Finland
Oil waste €0.0575 per kg
http://www.tulli.fi/en/finnish_customs/publications/excise_tax/excise_taxation/016.pdf
http://www.tulli.fi/fi/yrityksille/verotus/valmisteverotettavat/index.jsp
(...)
Germany
Nuclear fuel 145 euros per gram
Biofuels Quota system
http://www.zoll.de/DE/Fachthemen/Steuern/Verbrauchsteuern/verbrauchsteuern_node.html
(...)
Italy
Nitrogen oxide emissions €209.00 per tonne/year
Sulfur emissions €106.00 per tonne/year
https://www.agenziadoganemonopoli.gov.it/portale/documents/20182/889198/Aliquote+nazionali+aggiornamento+al+1+gennaio+2015.pdf/9109f7b8-985a-4837-b0e0-ac09fdbbc77e
(...)
Romania
Natural fur products 45%
http://www.aneir-cpce.ro/chapter5/excise1.htm
(...)
Sweden
Waste (landfills) SEK 500 per tonne
http://www.skatteverket.se/foretagochorganisationer/skatter/punktskatter.4.71004e4c133e23bf6db800057013.html
(...)
U.K.
Biofuels £0.5795 per litre
Climate change £0.00195 to £0.00559 per kWh or £0.01251 to £0.01526 per kg depending on commodity
https://www.gov.uk/government/publications/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances#introduction
https://www.gov.uk/government/publications/rates-and-allowance-excise-duty-gambling-duty/excise-duty-gambling-duty-rates#gambling-duties
https://www.gov.uk/government/publications/vehicle-excise-duty/vehicle-excise-duty
(...)
Keywords
Climate
Environment
Hazardous
Waste
Bio
Emissions
Secretariat TPR WT/TPR/S/346 S-IV§71 Korea, Republic of 2016 Sectors Internal taxes Energy
Relevant information
Until end-2018, a transportation-energy-environment tax continues to be levied on gasoline (₩475 per litre) and diesel oil (₩340 per litre), instead of the individual consumption tax (Section 3.4.1.1). As of 2016, flexible transportation-energy-environment tax rates were applied to gasoline and diesel oil within a 30% range of the statutory tax rates, i.e. ₩529 per litre and ₩375 per litre, respectively. Conditional exemptions apply to petrol and diesel used in the manufacture of medical goods, fertilizers and petro chemicals, vehicles for disabled persons or rental usage.
Keywords
Energy
Environment

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