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Table 3.9 Anti-dumping duties terminated, 2015-April 2019
Tariff line(s): 2710.11.80; 2710.19.80; 3824.90.20; 3824.90.30; 2710.91.80; 2710.99.80
Product description: Biodiesel
Country of export: United States
Date terminated: 19.04.2016

Table 3.6 Other internal duties and taxes, 2005 and 2016
(% of the c.i.f. customs value)
Description Range 2005 Range 2016
Environmental protection tax (chemicals, cells, batteries) 5% 5%
Tax for the benefit of the financing fund for biological recovery periods in the fisheries sector 1%
(...)

A tax of 0.5% on olive oil in, bulk and a tax of 1% on dates are also levied on exports of such products. Two new taxes have also been introduced since 2009: one of TND 300/tonne on used radiators (subheading 870891) ; and another to finance biological recovery, of which the proceeds go to the financing fund for biological recovery periods in the fisheries sector. The biological rest system is financed by a tax on fishery products, including aquaculture products for export or for sale on the domestic market by partially or wholly exporting enterprises, international trading companies or enterprises operating in economic activity parks. Consequently, imports are not subject to this tax. The tax is payable at a rate of 2% on the customs value of the exported goods.

Switzerland and Liechtenstein apply certain indirect taxes that are also levied on imports, notably value added tax (VAT), but also a motor vehicle tax, a consumption tax on mineral oils and fuels, a CO2 tax on fossil fuels, an incentive fee on volatile organic compounds (VOCs), and taxes on tobacco and alcoholic beverages (beer and spirits). (...)

Table 3.6 Duties and taxes collected at the border, 2009-13
(G$ million)
2009 2010 2011 2012 2013
Environmental tax 674.0 776.8 1,014.1 1,070.9 1,071.7

Other charges on imports, 2019
Tax Rates Taxable goods/services Exempt goods/services
General sales tax (GAT)
Energy efficient goods (Article 38 of the Law Regulating the Rational Use of Energy (Law No. 7447) of 3 November 1994)
Electric vehicles and spare parts (Article 9 of the Law on Incentives for and the Promotion of Electric Transport (Law No. 9518) of 25 January 2018)

The consumption (excise) tax is levied on: products that are harmful to (…) the environment; high-energy consumption (…) and non-renewable and non-replaceable petroleum products. (…)

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.

Table A3.3 Goods subject to the Ecological Tax
Description Rates (CVEsc/kg)
I. Products and packaging of large consumption
Batteries and cells of electric batteries 100
Rechargeable batteries 50
Articles for the transportation or packing of goods made of plastics, corks, lids, caps and other devices designed for sealing containers, of plastic (PET and derivatives) 50
Carboys, bottles, flasks, jars, pots, vials, ampoules and other glass containers for transport or packaging (glass and similar items) 50
Tanks, casks, drums, jerry cans, cans, boxes and similar containers (metal) 50
Paper and cardboard, coated 50
Rockets, fireworks, firework bombs, firecrackers and other pyrotechnic articles 200
Plastic foil in rolls 60
Photographic plates and films for disposable photos 50
Aluminium foil in rolls 80
Kitchen utensils in disposable or non-disposable plastic 80
Cigarettes and cigarillos 200
New tyres 50
Retreaded or used tyres 100
Plastic cups 80
Petroleum oils and derivatives 2
Plastic trays for eggs 5
Packing cases, boxes, crates, casks and similar wood packaging, wood cable reel, pallets 20
Disposable diapers for babies and children 5
Chewing gum 100
Electrical and electronic products 2
Balloons 10
II. Products and packaging for industrial production and subsidiary materials
Articles for the transportation or packing of goods made of plastics, corks, lids, caps and other devices designed for sealing containers, of plastic (PET and derivatives) 25
Carboys, bottles, flasks, jars, pots, vials, ampoules and other glass containers for transport or packaging (glass and similar items) 2
Tanks, casks, drums, jerry cans, cans, boxes and similar containers (metal) 11
Paper and cardboard, coated 10
Plastic foil in rolls 25
Aluminium foil in rolls 18
Packing cases, boxes, crates, casks and similar wood packaging, wood cable reel, pallets 2

Imports of certain types of machinery and equipment not produced in Colombia are excluded from payment of VAT. (…) In order to obtain relief from VAT on certain types of machinery [44], the importer must apply through the VUCE for a certificate from the MinCIT (Domestic Goods Registration Group). During the review period, goods delivered by express delivery or courier of a value not exceeding US$200 were added to the list of imports excluded from payment of VAT.

[44] (...) machinery intended for environmental improvement. (...)