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Pursuant to Law No. 2008 09 of 30 December 2008, an ecotax on polluting activities is imposed on a list of imported or domestic products at rates ranging from 0.25% to 5% of the c.i.f. value or production cost for domestically produced products (Table 3.1).

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

[Context:
3.32. The Switzerland-Liechtenstein Customs Union has bound "other duties and charges" (ODCs) on the tariff lines covered in their schedule of concessions at zero. However, Switzerland applies levies on imports of certain goods that are subject to compulsory reserve stock requirements to finance these reserve stocks. Under the compulsory stock system, these are called "guarantee funds", which are managed by five private organizations/cooperatives: CARBURA (energy), Réservesuisse (foodstuffs), Agricura (fertilizer), Helvecura (therapeutic products), and Provisiogas (natural gas), on behalf of the federal government. In the case of foodstuffs, fees are levied on basic foodstuffs, such as rice, sugar, coffee, edible oils and fats, cereals for bread making, durum wheat and feedstuffs, which are collected by Réservesuisse (Table 3.6). These fees are levied in addition to customs duties. No guarantee fund contributions are levied on domestically produced foodstuffs (Réservesuisse) or energy products (CARBURA) subject to reserve stock requirements, whereas Agricura, Helvecura and Provisiogas levy fees on both domestic and imported goods (Section 3.1.5).]

Table 3.6 Guarantee fund contributions, 2016
Guarantee fund contribution (GFC)
CARBURA (energy)
Petroleum spirit and fractions SwF 3.30/m3
Diesel oil SwF 3.30/m3
Biofuels SwF 3.30/m3
Biodiesel SwF 3.30/m3
Bioethanol and petrol mixture SwF 3.30/m3
(...)

Table A3. 3 OCC invoicing and levies
OCC invoicing and levies
(1) ad valorem invoicing
(...)
vii. For technical controls
(a) 2% of cost of environmental component, as fee for approving environmental and social management plans (ESMP) for projects
(...)

Table 3.10 Products subject to excise duties and rates, 2018
Products Rates Exemptions
(…)
Beverage packing:
Environmental tax —
Glass and metal
Plastic
Cardboard
Basic tax —
On single-use packaging

NKr 5.79 per unit
NKr 3.50 per unit
NKr 1.43 per unit

NKr 1.19 per unit Packaging covered by an approved return scheme is subject to a lower environmental tax rate depending on the return percentage.
Exemptions from the environmental tax for packaging used for beverages in powder form and breast milk substitutes.
Basic tax is not levied on single-use packaging for: milk and milk products, beverages made from cocoa and chocolate and concentrates thereof, products in powder form, cereal- and soya-based milk substitute products, and breast milk substitutes.
(...)
Hydrofluorocarbons (HFC) and perflourocarbons (PFC) NKr 0.4500 per kg Does not cover the recycling of HFC and PFC.
Mineral products
CO2-tax:
Mineral oil, high rate
Mineral oil, in domestic aviation
For fishing and catching inshore waters
Petrol
Natural gas


LPG
Sulphur tax on mineral oil containing more than 0.05% weight of sulphur

Base tax on heating oil
Mineral oil used in wood-processing

NKr 1.33 per litre
NKr 1.28 per litre
NKr 0.29 per litre
NKr 1.16 per litre
NKr 1.00 per standard cubic metre
NKr 1.50 per kg
Øre 13.1 per litre for each 0.10% weight sulphur
NKr 1.63 per litre
NKr 0.20 per litre CO2 tax is not payable on the use of mineral products for aircraft in international service and ships in international service.
Biodiesel is exempt from CO2, sulphur and basic tax. Reduced rates apply for certain types of industry.
Nitrogen oxides (NOx) NKr 21.94 per kg Exemptions apply to business organizations which have signed the Environmental Agreement on NOx 2018 2025; vessels used for fishing and hunting in remote waters; and direct international shipping.
(...)

Structure of direct and indirect tax revenue, 2011/12-2017/18
2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18
(...) (...) (...) (...) (...) (...) (...) (...)
Other surchargesb 0.0 0.0 0.0 0.0 0.0 0.2 0.2
(...)
b Including health development, environment safety and IT development surcharges.
(...)

Introduced in 2001, the Product Stewardship for Oil programme encourages oil recycling.[39] (...) The revenue generated by the levy is used to offset the costs of oil recyclers by granting them a benefit. The recycler must undertake the final processing stage, and use, or sell, the output for its end use.[41] The amount of benefit paid (per litre or kilogram) depends on the type of recycled output (eight end-product categories).[42]

[39] The Product Stewardship (Oil) Act, Act No. 102 of 2000, as amended, and the Product Stewardship (Oil) Regulations, 2000 set out the general framework for the levy-benefit system.
[41] The levy amounted to AUD 0.05449 per litre/kg prior to that date.
[42] The benefit is not paid for the stockpiling of recycled oil.

As of 1 January 2018, the electricity rates paid by households and services industries include an electricity tax of NKr 0.1658 per KWh. (...) Moreover, the tariffs households pay to their suppliers of electricity include the costs of "green" certificates the suppliers must purchase to finance renewable energy projects. (...)

An environmental protection tax was introduced in 2015 and applies to imports of used vehicles, tyres, batteries and articles of worn clothing. The rate is 10% of the c.i.f. value for tyres, batteries and worn clothing. For vehicles over seven years old (or lorries over 12 years old), the rate is 25%. More modern vehicles are exempt from this tax. Used vehicles are also subject to a tourism tax at a rate of 10% of their c.i.f. value. Taken together, these charges may lead to increases above the bound rates for other duties and charges on items such as used vehicles.

Table 3.5 Federal excise taxes
Fund/subject Products
Trust funds
Highway Trust Fund Petrol, diesel, and alcohol fuels; ethanol, liquid fuel, ethanol, methanol, bio-diesel, CNG, LPG, LNG, other special fuels, highway tractors, heavy trucks, trailers, tyres for heavy vehicles, highway use by heavy vehicles
Leaking Underground Storage Tank Trust Fund Excise Tax Certain fuels; methanol and ethanol fuels produced from coal
Oil Spill Liability Trust Fund Crude oil and imported petroleum products
Land and Water Conservation Fund Bows and arrows, regular firearms and ammunition, motorboat fuel
(...)
General funds
Ozone-depleting chemicals Certain CFC and related chemicals
(...)