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EPZs (export processing zones) pay an environmental tax (Section 3.1.3) and a business tax on local sales (Section 3.3.1.1.3). (...)

Federal excise taxes maintained on fuels, crude oil and petroleum products, and ozone depleting chemicals among others

Table 3.14 Tax revenues, 2009-13
(G$ million)
(...)
2009 2010 2011 2012 2013
Environmental tax 674.0 776.8 1,014.1 1,070.9 1,071.7

There is also a national tax on petrol (gasoline) (INGA) and engine fuel oils (ACPM), whether domestic or imported , in the form of a specific tax levied per gallon. Law No. 1.819 of 2016 excludes the sale of biofuels from this tax, (…)

(…) Recent reductions in the general corporate tax rate have been balanced by commensurate increases in the special petroleum tax to maintain a marginal tax rate of 78%. [83] (…)

[83] For 2018, petroleum companies are subject to ordinary corporate income tax (23%), special petroleum tax (55%), as well as taxes on emissions of carbon dioxide and nitrogen oxides. (...)

(...) The Chinese government has also pressed ahead with reform of consumption tax and legislation on environmental protection tax, and gradually promoted the reform of personal income tax that combines comprehensive and classified measures.

Table 3.1 Ecotax, 2016
Product Rate applied
Batteries and accumulators 0.5% of the c.i.f. value or the domestic production cost
Disposable recipients and packaging other than in plastic and containing various products 0.5% of the c.i.f. value
Empty disposable recipients and packaging other than in plastic 0.25% of the c.i.f. value
Sulphur under the transit regime CFAF 25/kg
Tobacco and cigarettes 5% of the c.i.f. value or the domestic production cost

(...) 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.

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.

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.