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The provinces of Quebec and Prince Edward Island also levy a specific duty on new tyres. In Quebec, the tax rate of Can$3 per tyre has remained unchanged since the previous review. Prince Edward Island levies the environment tax at the rate of Can$4 per new tyre. However, since April 2012, the tax rate on tyres with a rim size greater than 43.18 centimetres (17 inches) has been raised to Can$11.25 per tyre.

Table 3.1 Special tax on certain products (ISCP)
Product Rate (%)
(...)
Biodegradable plastic bags 10
(...)

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.

Table 1.3 Main taxes applied in 2015
Description Tax base
Indirect taxes
Eco tax Fixed, single, and definitive amount depending on the c.i.f. value of each used vehicle.
(...)

The energy tax in the EC is regulated by Directive 2003/96/EC, in force since 1 January 2004. This Directive widened the scope of the EC's minimum rate system for energy products (previously limited to mineral oils), to all energy products including coal, natural gas, and electricity.

The purpose of the tax on volatile organic compounds (VOCs) is to provide an incentive to reduce the use of such substances in products such as paints, varnishes, and various cleaning solutions. The tax is levied on imports and on domestic production. On imports, the tax is generally collected at the time of importation, and the quantity of VOCs in the concerned goods must be stated in the import declaration. The tax rate is SwF 3 per kg. Goods may be exempted from the VOC tax if they are used in such a way that the substances are not released into the environment, or if they are exported. The tax has been designed not to distort cross-border competition. The proceeds from this tax, approximately SwF 120 million annually, are redistributed to the population in equal amounts through the health insurance companies. [49]

[49] The health insurance companies have been chosen for this task as all persons residing in Switzerland are required to have health insurance. A portion of the revenue from the CO2 levy is also redistributed in this manner. Federal Office for the Environment online information. Viewed (in French) at: www.bafu.admin.ch/dokumentation/medieninformation/00962/index.html?lang=fr&msg-id=39100.