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Agreement Document symbol Notifying Member Year Harmonized types of environment-related objectives Harmonized types of measures Harmonized types of sectors subject to the measure Measure description See more information
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015 Climate change mitigation and adaptation Tax concessions Manufacturing
Exemptions and reduced rates in the CO2 taxes and…
Exemptions and reduced rates in the CO2 taxes and in the tax on mineral oil (base tax on mineral oil)
Environment related objective
To avoid the use of two economic instruments (tax and quota) to reduce the same emissions
Measure description Coverage of the measure
Exemptions and reduced rates in the CO2 taxes and in the tax on mineral oil (base tax on mineral oil)
Tax concessions for the pulp and paper industry and the fish oil and fish meal industries.

(a) CO2 tax
Main rules: An excise duty is levied on mineral oil, natural gas and LPG. In 2013 the CO2 tax on mineral oil was NOK 0.61 per litre and in 2014 the tax was NOK 0.88 per litre. The CO2 tax on natural gas was NOK 0.46 per Sm3 in 2013 and NOK 0.66 per Sm3 in 2014. The CO2 tax on LPG was NOK 0.68 per kg in 2013 and NOK 0.99 per kg in 2014.

Tax concession: Mineral oil used in the fish oil and fish meal industries is subject to a reduced CO2 tax rate. The reduced CO2 tax was NOK 0.31 per litre in 2013 and 2014.

Undertakings covered by the EU Emission Trading Scheme are exempted from the CO2 tax on mineral oil, in order to avoid double regulation. Manufacturing and mining and undertakings covered by the EU Emission Trading Scheme are however levied a minimum rate of NOK 0,05 per Sm3 natural gas.

Vessels used for fishing and catching are exempted from the CO2 tax on mineral oil used in distant waters, natural gas and LPG. Vessels used for fishing and catching in inshore waters are subject to a reduced CO2 tax on mineral oil. The reduced CO2 tax was NOK 0.13 per litre in 2013 and NOK 0.26 per litre in 2014. Commercial greenhouses are exempted from the CO2 taxes on natural gas and LPG.

(b) Tax on mineral oil (base tax on heating oil)
Main rules: An excise duty is levied on mineral oil. In 2013 the tax rate was NOK 1.037 per litre and in 2014 the tax was NOK 1.557 per litre.

Tax concession: For the usage of mineral oil in the pulp and paper industry and in the production of pigments and colouring agents a reduced tax rate is applied. The reduced tax rate was NOK 0.126 NOK per litre in 2013 and 2014.

Vessels used for fishing and catching and the fish oil and fish meal industries are exempted from the tax on mineral oil (base tax on mineral oil).
Type of measure
Tax concessions
 ICS - HS Code
Subsidy amount Implementation period
2013 - 2014
Starting date:
(a) CO2 tax: 1 January 1993
(b) Tax on mineral oil: 1 January 2000
Keywords
Emissions
Fish
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015 Sustainable forestry management Tax concessions Forestry The Forest Trust Fund Scheme
Environment related objective
To provide the forest land owners with a basis for financing measures aimed at sustainable management of forest resources
Measure description Coverage of the measure
The Forest Trust Fund Scheme
Eligible forest owners

In addition to the tax relief granted through the Forest Trust Fund, economic support is given for a similar range of activities that support sustainable forest management.
Type of measure
Tax concessions
 ICS - HS Code
Subsidy amount Implementation period
2013 - 2014
Duration of the subsidy: The Forest Fund Scheme was initiated in 1932, but mainly established in its present form in 1965.
Keywords
Forest
Sustainable
Natural resources
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015
Biodiversity and ecosystem, Sustainable forestry…
Biodiversity and ecosystem, Sustainable forestry management
 Grants and direct payments Forestry Subsidies for Forest Management Planning
Environment related objective
To stimulate forest management planning as a basic measure to promote sustainable forest management including:
• Active short and long term utilisation of the forest resources.
• Preservation and enhancement of forest functions related to biological diversity, landscape, and cultural and recreational values.
Measure description Coverage of the measure
Subsidies for Forest Management Planning
The subsidy is available to all categories of forest owner and all types of operationally productive forestland. Provided a given area coverage of pre-ordered individual forest management plans, the grant covers resource registration surveys of larger designated areas and preparation of forest management plans on individual properties. Area registrations provide data for forest inventory and resource overviews. The programme also supports capacity building on application of the forest management plan.
Type of measure
Grants
 ICS - HS Code
Subsidy amount Implementation period
2013 - 2014
Starting date: 1971. Duration is not specified.
Keywords
Forest
Sustainable
Natural resources
Bio
Conservation
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015
Biodiversity and ecosystem, Sustainable forestry…
Biodiversity and ecosystem, Sustainable forestry management
 Grants and direct payments Forestry
Subsidies for industrial and environmental…
Subsidies for industrial and environmental purposes in forestry
Environment related objective
To stimulate value-adding forestry activities and long-term investments, as well as to enhance environmental values related to biological diversity, landscape, cultural inheritance and recreational activities
Measure description Coverage of the measure
Subsidies for industrial and environmental purposes in forestry
All categories of forest owners and all properties exceeding 1.0 hectare of productive forestland

Granted measures can be silviculture, pre-commercial thinning, construction and reconstruction of forest roads, conservation and enhancement of environmental values in forest and harvesting of round wood in difficult terrain.
Type of measure
Grants
 ICS - HS Code
Subsidy amount Implementation period
2013 - 2014
Keywords
Forest
Environment
Bio
Conservation
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015
Air pollution reduction, Alternative and…
Air pollution reduction, Alternative and renewable energy, Climate change mitigation and adaptation
 Grants and direct payments Agriculture, Energy, Forestry Subsidies for the production of energy wood
Environment related objective
To improve the conditions for producing wood energy, thus increasing domestic production of wood energy; To achieve an increase in bioenergy production of 14 TWh by 2020 to reduce the emissions from fossil fuel
Measure description Coverage of the measure
Subsidies for the production of energy wood
Forest owners and owners of agricultural property
Type of measure
Grants
 ICS - HS Code
Subsidy amount Implementation period
2013
Duration of the subsidy: The scheme was finalized by the end of 2013, and is no longer in effect.
Keywords
Energy
Bio
Emissions
Forest
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015
Biodiversity and ecosystem, Environmental goods…
Biodiversity and ecosystem, Environmental goods and services promotion, Other environmental risks mitigation
 Grants and direct payments Agriculture National environmental program
Environment related objective
To ensure that various types of agricultural landscapes are maintained and that valuable biotopes and cultural heritage are attended to and taken care of; To safeguard environmental goods, which are dependent upon the agricultural landscape; To contribute to an agricultural production that leads to the least possible pollution and loss of nutrients
Measure description Coverage of the measure
National environmental program
The additional costs linked to the participation in the program through the maintenance of the agricultural landscape and other environmental requirements, and represent payments for the production of environmental goods
Type of measure
Payments per hectare and payments for grazing animals
 ICS - HS Code
Subsidy amount Implementation period
1 January 2012 - 31 December 2013
Keywords
Bio
Environment
Pollution
Subsidies and Countervailing Measures G/SCM/N/284/NOR Norway 2015
Sustainable agriculture management, Sustainable…
Sustainable agriculture management, Sustainable and environmentally friendly production
 Grants and direct payments Agriculture Support to organic production
Environment related objective
To support organic production
Measure description Coverage of the measure
Support to organic production
Organic production
Type of measure
Direct payments
 ICS - HS Code
Subsidy amount Implementation period
2012 - 2013
Keywords
Organic
Subsidies and Countervailing Measures G/SCM/N/284/NZL New Zealand 2015 Sustainable fisheries management Grants and direct payments Fisheries Environmental Certification Fund
Environment related objective
To assist the seafood industry with the costs of seeking an independent environmental certification or assessment for their fisheries or aquaculture activities
Measure description Coverage of the measure
Environmental Certification Fund
Any individual, organisation or group of organisations who are seeking independent environmental certification or assessment of a New Zealand aquaculture activity or fishery within the EEZ or high seas
Type of measure
Grants
 ICS - HS Code
Subsidy amount Implementation period
FY 2012/2013 and 2013/2014
Duration of the subsidy: Fund open for applications 2008/09 - 2010/11. No longer available. Last year for new applications was 2010/11. Final year of contract payments 2014/15.
Keywords
Fish
Environment
Subsidies and Countervailing Measures G/SCM/N/284/PER Peru 2015
Biodiversity and ecosystem, Sustainable fisheries…
Biodiversity and ecosystem, Sustainable fisheries management
 Tax concessions Fisheries Promotion and development of aquaculture
Environment related objective
Promotion of aquaculture activities in marine, continental and brackish waters as a source of food, employment and revenue, maximizing the economic benefits while ensuring environmental and biodiversity conservation
Measure description Coverage of the measure
Promotion and development of aquaculture
Natural or legal persons engaged in aquaculture activities, which include the farming of hydrobiological species in an organized and technology-oriented manner in selected, controlled, natural, conditioned or artificial environments, during all or part of their life cycle, in marine, continental or brackish waters. Likewise, persons engaged in research or the primary processing of aquaculture products, including those who undertake, either directly or through third parties, the subsequent primary processing, freezing, processing or packaging of the hydrobiological products of their aquaculture activities with a view to their marketing in Peru or abroad.
Type of measure
Tax benefits
 ICS - HS Code
Subsidy amount Implementation period
2013 - 2014
Duration of the subsidy: Until 31 December 2021 with regard to income tax depreciation and the suspension of payments for aquaculture rights
Keywords
Environment
Bio
Conservation
Subsidies and Countervailing Measures G/SCM/N/284/THA Thailand 2015 General environmental protection Tax concessions All products/economic activities Investment Promotion Incentives
Environment related objective
To enhance the country's competitiveness and achieve sustainable development in the long run
Measure description Coverage of the measure
Investment Promotion Incentives
A wide range of activities covering all sectors
Type of measure
Tax concessions (e.g. exemption/reduction of corporate income tax, exemption/reduction of import duties on machinery, reduction of import duties on raw materials, and special deduction of certain expenditures)
 ICS - HS Code
Subsidy amount Implementation period
1 January 2013 - 31 December 2014
The duration of the Investment Promotion Incentives programme is indeterminate. However, the incentives granted to each investment are subject to certain time limits.
Keywords
Sustainable