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In addition to the federal excise duties and taxes noted above, the provinces and territories may levy their own product-specific taxes on the same products and, in some instances, also on other goods. For example, all provinces apply a Tire Recycling Fee (TRF), ranging from CAD 3 to CAD 14 per new tyre, as an environmental tax. In Ontario, non-refillable containers are subject to an environmental tax of CAD 0.0893 for beer and other beverages. (...)

(...) During the review period, tourism tax policy has undergone some changes in an effort to better align taxes with industry realities. Currently, the Government collects six different taxes from tourism and tourism‐related activities: (...) the Bed-Night Tax at US$8 (previously US$6) per accommodation bed per night that was scheduled to cease at the end of 2013 but was extended until 31 December 2014 and replaced by a green tax as of November 2015; (...)

Table 3.2 International trade taxes as a share of total tax revenue, 2013/14-2016/17
(per cent)
Type 2013/14 2014/15 2015/16 2016/17
(...)
Environmental levy n.a. n.a. 0.6 0.6

Imported and domestically-produced goods sold in non-biodegradable packaging, or packaging generating waste (e.g. cardboard, paper, bottles, plastic and metal), are subject to an Ecological Tax (Taxa Ecológica). The tax is weight-based, and ranges from CVEsc 2 to 200 per kg on the weight of the product, inclusive of packaging (Table A3.3). The tax was extended to cigarettes, petroleum products, batteries, electronic goods, and tyres in 2012. [32] The tax is collected by the local tax authority when a local product enters the market and on imports by the customs authority at the time of importation. Exempt from the tax are materials used in the packaging of medicines and basic foodstuffs, goods sold to the State administration, and imported packaging materials for goods to be exported or re-exported. However, exported goods as such are not exempted from the Ecological Tax.

[32] Law No. 17/VIII/2012 of 23 August 2012. The law includes a table setting out the rates for all goods subject to the tax (Articles 3 and 7). The 2004 law determined the tax at a specific rate per unit of packaging for imported beer and soft drinks, or 10% ad valorem for empty packaging materials (imported or domestically produced). In 2010, the amended law extended the scope of the Ecological Tax to all non-biodegradable packaging, whether empty or carrying imported or local goods.

The reform introduces two types of environmental levies. Firstly, a tax is imposed on fixed source carbon dioxide (CO2) emissions, of US$5 per tonne, and on particulate material (PM), nitrogen oxide (NOX) and sulphur dioxide (SO2) emissions, for which the rate is calculated according to the social cost of the pollution, based on the different dispersion capacities of the pollutants and the size of the population exposed. Secondly, new light and medium sized motor vehicles are taxed in proportion to the environmental damage that the vehicle in question causes during its useful life, based on their NOX emissions, their urban yield and their sale price. (...)

Table 3.5 Other import charges, 2016
Taxable goods Rate in 2016 Changes since2012
(...)
IEPSa
Fossil fuels (carbon emissions)
Propane Mex$0.629/litre
Butane Mex$0.815/litre
Gasoline (petrol) and aviation fuel Mex$0.1105/litre
Jet fuel and other kerosenes Mex$0.1320/litre
Diesel Mex$0.1340/litre
Fuel oil Mex$0.1431/litre
Petroleum coke Mex$16.60/tonne
Mineral coke Mex$29.31/tonne
Coking coal Mex$38.93/tonne
Other fossil fuels Mex$42.37/tonne of carbon in the fuel
Fossil fuels were included in 2014.
The specific rate is updated each year by a SHCP Decision published in the Official Journal. Decision No. 26/2015, published in the Official Journal of 24 December 2015, includes the specific rates for 2016.
(...)
Pesticides 0%, 6%, 7% or 9%, according to the toxicity category In 2014 pesticides were included with rates between 0% and 4.5%; these rates were changed in 2015.
As of 2015, the Law set rates of 6%, 7% or 9% according to the toxicity category.
(...)

In addition, India charges an Education Cess of 2% as well as a Higher Education Cess of 1% on the aggregate of customs duty on all imports. There is also a charge for the National Calamity Fund for goods falling under the Seventh Schedule, which includes (...) a Clean Energy Cess on coal, lignite and peat of Rs 200/metric tonne as of 1 March 2015 (originally introduced at Rs 50/MT in 2010/11, and raised to Rs 100/MT in 2013/14); the charge on these products is exempted from the equivalent of the additional duty payable.

Two types of tax are applied in the forestry subsector, a transport tax and a reforestation tax. (...)The reforestation tax (set at 30% of the value of the cutting permit for communal woodland) is paid by the holder of the cutting permit for the restoration of the felled areas and as far as possible the creation of new woodland. (...)

(...) In addition to tariffs, revenue replacement duties (RRDs) and environmental taxes are applied to imports from non-CARICOM countries. (...)

The 2016 Finance Law broadens the scope of VAT, which now extends to purchases by some government bodies, private educational institutions, driving schools, the manufacture and sale of solar water heaters, the import of absorbers for solar collectors for household use, and wholesale and retail sale of medicines and pharmaceuticals. These and other categories will be defined in decrees. Agricultural and fishery products are not included.