Search

For onions, potatoes, and cement, excise taxes were eliminated in 2017. The excise tax (and the environmental tax) on cigarettes and tobacco have been raised due to public health concerns as well as in fulfilment of WHO Framework Convention on Tobacco Control (FTCT) commitments. The excise tax for cigarettes in 2017 is D20/pack (up from D5/pack in 2013); for tobacco, it is D330/kg in 2017 (up from D37.5/kg in 2013).

The environmental tax is levied on goods imported into Belize from non-CARICOM countries, while domestic goods are not subject to such tax. For vehicles with over four cylinders, this tax is applied at a rate of 5%; for fuel products, the tax is BZ$0.18 per imperial gallon; and for all other goods, the tax is applied at a rate of 2%. Some goods are exempted from this tax, such as some basic food stuffs, medicines and medical supplies for human use.

Excise levies in SACU countries are not country specific. A carbon emission levy on specified vehicles and an environment levy (which would be payable on plastic bags, incandescent light bulbs and tyres) are under discussion and may be introduced during 2015, as announced in the Minister of Finance's Budget Statement for 2015/16.

NZCS (New Zealand Customs Service) also collects: (i) a research levy on imports of heavy steel and welding consumables at rates of NZ$10 per tonne of heavy steel, and NZ$0.05 per kilogram of welding consumables; (ii) a levy on alcohol products on behalf of the Health Promotion Agency (HPA) at various rates (Table 3.4); (iii) a synthetic greenhouse gas (goods) levy on goods containing hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs) under the Climate Change Response Act 2002 and the Climate Change (SGG Levies) Regulations 2013 on behalf of the Ministry for the Environment at various rates ; and (iv) a biosecurity risk screening levy collected by NZCS on behalf of MPI at rates that can vary between NZ$12.77 and NZ$18.40 (as per the Biosecurity (System Entry Levy) Order 2010).

Table 3.7 Other import charges in 2015
Tax and goods Rate in 2015
Eco tax on used vehicles
≤ US$15,000 L 5,000
US$15,001 25,000 L 7,000
> US$25,001 L 10,000

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.

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
(...)

Developments during the period include the introduction of the Telecommunications Levy in 2011, which was further revised in 2013 and 2014. The levy was introduced to have one composite tax applied to telecommunications services. The levy replaced all other taxes, including VAT, NBT, Environment Conservation Levy and Mobile Subscribers' Levy, in order to simplify the tax structure for telecom. (...)

Excise taxes are levied on beer, wine and spirits; tobacco and tobacco products; petroleum products, denatured alcohol, and biodiesel; motor vehicles; and electricity. (...)

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). (...)