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Table 3.4 Structure of tax revenue, 2009-14
(Rf million and %)
2009 2010 2011 2012 2013 2014
Tourism (bed/green) tax 19.5 20.4 15.3 11.7 9.7 7.8
(...)

To boost the production and use of green-technology-based products, the fund for the 2010 Green Technology Financing Scheme (GTFS) was further increased to RM 2 billion (originally RM 1.5 billion) and its application period was extended for another three years ending 31 December 2015. The Fund enables companies that are producers and users of green technology to obtain soft loans, with the Government subsidizing 2% of the interest rate and providing a guarantee of 60% on the amount of financing. By September 2012, approximately RM 840 million had been approved to 69 local companies.

The policy underscores the importance for the Government of managing marine resources use in a manner that aims at sharing the benefits arising from their utilization in a fair and equitable way, including by appropriate access to resources and by appropriate transfer of relevant technologies. In accordance with this, access to common marine resources for private profit should be priced to give a reasonable rate of return to the community. Charges for access to, use of and damage to marine resources should reflect the community interest and short- and long-term economic, environmental, social, and cultural costs and benefits.

Japan maintains export controls for security, conservation, and humanitarian reasons, including international commitments such as CITES and Chemical Weapons Convention (CWC) as well as Japan's participation in non-binding arrangements (...)

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: UT
- Authority: Tax Commission
- Form of subsidy: Sales and Use Tax Exemption (59‑12‑104(57))
- Objective: Attract businesses and investment
- Recipients: Facilities that produces energy from biomass fuel
- Description : Leases or purchases of machinery or equipment with an economic life of five or more years that will be used to create or expand the operations of a facility that produces energy from biomass fuel are exempt from sales and use tax
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

In general, export prohibitions and export quotas continue to be imposed to comply with Thailand's international obligations for environmental, public health and intellectual property reasons, or to comply with bilateral agreement provisions (Table 3.4). (...)

The numerous export taxes levied by member States (Table 3.11) have not been harmonized at community level (see Annexes by country). The aim is usually to maximize tax revenue, ensure food security (in the case of food crops such as cereals), protect and develop local industry (cotton), or protect the environment (for example, forestry resources). No complaint against these practices has been submitted to the WTO. In many cases, these taxes lessen the products' competitiveness on international markets.

 Viet Nam introduced an environmental tax with effect from 1 January 2012 in accordance with the Law on Environmental Protection Tax No. 57/2010/QH12 of 15 November 2010. The environmental protection tax is applied on petroleum products; coal; hydrogen-chlorofluorocarbon (HCFC) liquids (ozone depleting substances); plastic bags; and various pesticides and herbicides. The tax rates are specific and set product-by-product. Most goods are currently taxed at the lower end of the minimum/maximum rates established by the Standing Committee of the National Assembly (Table 3.5). Fuel surcharges on petrol, diesel, kerosene, jet fuel, heating oil, etc., applied in accordance with the Ordinance on fees and charges No. 38/2001/PL-UBTVQH10, were abolished with the introduction of the environmental protection tax.

(…) The Minister of Finance may grant corporation tax exemptions of up to 5 or 10 years to non-traditional economic activities ("new economic activities") [41] on the condition that the activities create employment in a wide range of sectors including non-traditional agricultural development, information and communications technologies, and infrastructure development. (...)

[41] Income tax exemption for longer than ten years only granted to infrastructural development including the production of electricity using renewable sources of energy. See Income Tax (In Aid of Industry) Act.

Table 3.13 Principal SPS legislation in the EU in 2017
Legislation Last amended Note
Regulation (EC) No. 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules 2014a
On official controls for verification of compliance with feed and food law, animal health, and animal welfare rules. The Regulation sets out general rules for the performance of official controls to verify compliance with rules aiming, in particular, at: (a) preventing, eliminating or reducing to acceptable levels risks to humans and animals, either directly or through the environment;
(...)
Regulation (EU) 2016/2031 of the European Parliament of the Council of 26 October 2016 on protective measures against pests of plants, amending Regulations (EU) No. 228/2013, (EU) No. 652/2014 and (EU) No. 1143/2014 of the European Parliament and of the Council and repealing Council Directives 69/464/EEC, 74/647/EEC, 93/85/EEC, 98/57/EC, 2000/29/EC, 2006/91/EC and 2007/33/EC Repeal of Directive 2000/29/EC
Protective measures against the introduction of organisms which are harmful to plants or plant products.