Secretariat TPR |
WT/TPR/S/359/REV.1 |
S-Summary§11 |
Jamaica |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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(...) The Environmental Protection Levy on all manufactured goods (local and foreign) entered into force on 1 June 2015. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/359/REV.1 |
S-III§14 |
Jamaica |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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(...) The Environmental Protection Levy (EPL) on all manufactured goods (locally-produced and imported) entered into force on 1 June 2015 (Section 3.1.5).
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Keywords
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Secretariat TPR |
WT/TPR/S/359/REV.1 |
S-Table-III.2 |
Jamaica |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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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
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Secretariat TPR |
WT/TPR/S/359/REV.1 |
S-III§28 |
Jamaica |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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Jamaica charges other taxes and fees which in most cases apply to both domestic and imported goods: the General Consumption Tax, the Special Consumption Tax, the Environmental Protection Levy, the Customs Administrative Fee, the Standard Compliance Fee, as well as basic and additional stamp duties.
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Secretariat TPR |
WT/TPR/S/359/REV.1 |
S-III§31 |
Jamaica |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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The Environmental Protection Levy (EPL) was introduced in FY 2007/08; it applied only to imports at a rate of 0.5% of the c.i.f. value. As from 1 June 2015, the EPL applies to the sale of all manufactured goods, locally produced and imported, including from CARICOM.
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Government TPR |
WT/TPR/G/352/REV.1 |
G-II§30 |
Mexico |
2017 |
Measures |
Internal taxes |
Energy |
Relevant information
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By introducing various special taxes, the reform also combined the use of new tax bases with the achievement of non tax goals. Thus, the reform included new environmental and health taxes that place Mexico at the international forefront in the design of tax tools for environmental and health purposes. A tax was introduced on fossil fuel consumption in line with the carbon content of the fuel. On health, a 1 peso/L tax was placed on flavoured drinks that contain calorific sweeteners and an 8% tax on calorie dense foods.
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Keywords
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Government TPR |
WT/TPR/G/352/REV.1 |
G-II§35 |
Mexico |
2017 |
Measures |
Internal taxes |
Energy |
Relevant information
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The environmental measures contained in the tax reform have helped to reduce emissions of some of the main pollutants. It is estimated that in 2014 and 2015 taxes on polluting fuels led to a 11.8 Mt (6.5%) fall in emissions of carbon dioxide, the main cause of the greenhouse effect. That drop is equivalent to 20.4% of that agreed by Mexico for 2014 and 2015 as part of the international agreements promoted by the UN Climate Change Convention.
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Keywords
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Emissions
Environment
Climate
Pollution
Green
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Secretariat TPR |
WT/TPR/S/352/REV.1 |
S-Box-I.1 |
Mexico |
2017 |
Measures |
Internal taxes |
Chemicals, Energy |
Relevant information
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Box 1.1 Key measures of the 2014 Tax Reform
(...)
Green taxes
• A flat rate tax on fossil fuels was established, based on carbon content. In 2015, the rates charged on different types of fuel were as follows: propane: Mex$5.91 cents per litre; butane: Mex$7.66 cents per litre; gasoline (petrol) and aviation fuel: Mex$10.38 cents per litre; jet fuel and other kerosenes: Mex$12.40 cents per litre; diesel: Mex$12.59 cents per litre; fuel oil: Mex$13.45 cents per litre; petroleum coke: Mex$15.60 per tonne; coking coal: Mex$36.57 per tonne; coal: Mex$27.54 per tonne; other fossil fuels: Mex$39.80 per tonne of carbon contained in the fuel. The amount of the tax will be adjusted annually according to the variation in the national consumer price index, so as to remain constant in real terms.
• The reform also introduced an ad valorem tax on pesticides, herbicides and fungicides, based on the product's toxicity category, with rates of between 0% and 9% as from 2015 (in 2014 the rates were between 0% and 4.5%). In the case of imports, the tax base is the value used for tariff purposes, plus other levies payable, except for VAT.
(...)
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Secretariat TPR |
WT/TPR/S/352/REV.1 |
S-Table-III.5 |
Mexico |
2017 |
Measures |
Internal taxes |
Chemicals, Energy |
Relevant information
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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.
(...)
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Secretariat TPR |
WT/TPR/S/360/REV.1 |
S-III§54 |
Paraguay |
2017 |
Measures |
Internal taxes |
Energy |
Relevant information
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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. (...)
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