Secretariat TPR |
WT/TPR/S/372/REV.1 |
S-Table-III.7 |
Colombia |
2018 |
Measures |
Internal taxes, Tax concessions |
Manufacturing |
Relevant information
|
Table 3.7 VAT exempt imports
VAT exempt imports
(…)
Temporary imports of heavy machinery for basic industries [b], provided they are not produced in Colombia
Machinery or equipment, provided they are not produced in Colombia, for the recycling and processing of garbage or waste, and for purifying or treating waste water, atmospheric emissions or solid wastes, provided they form part of a programme approved by the Ministry of the Environment. Equipment for environmental control and monitoring, including that needed to comply with the Montreal Protocol
(...)
[b] (...) purification (...) of water.
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Keywords
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Emissions
Environment
MEAs
Recycle
Waste
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Secretariat TPR |
WT/TPR/S/372/REV.1 |
S-III§65 |
Colombia |
2018 |
Measures |
Internal taxes, Tax concessions |
Manufacturing |
Relevant information
|
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. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/372/REV.1 |
S-III§66 |
Colombia |
2018 |
Measures |
Internal taxes |
Energy, Manufacturing |
Relevant information
|
Colombia also taxes the consumption of certain products, both imported and domestic, such as (…) ; plastic bags; and fossil fuels according to their carbon content.
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Keywords
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Secretariat TPR |
WT/TPR/S/372/REV.1 |
S-III§72 |
Colombia |
2018 |
Measures |
Internal taxes |
Energy |
Relevant information
|
There is also a national tax on petrol (gasoline) (INGA) and engine fuel oils (ACPM), whether domestic or imported , in the form of a specific tax levied per gallon. Law No. 1.819 of 2016 excludes the sale of biofuels from this tax, (…)
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Keywords
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Secretariat TPR |
WT/TPR/S/372/REV.1 |
S-Table-III.10 |
Colombia |
2018 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
|
Table 3.10 National excise tax, 2017
Products and services Rates
(…)
Plastic bags (other than reusable or biodegradable) Col$20 per bag
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Keywords
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Secretariat TPR |
WT/TPR/S/372/REV.1 |
S-III§73 |
Colombia |
2018 |
Measures |
Internal taxes |
Energy |
Relevant information
|
Colombia also levies a national carbon tax, introduced by Law No. 1.819 of 2016, on the sale, withdrawal and import of fossil fuels according to their carbon content, including all petroleum derivatives and all types of fossil gas used for energy purposes, provided they are used for combustion. The sale of marine diesel and fuels used for refuelling ships in international traffic are excluded, as this operation is considered an export. This is a specific tax which takes into account carbon dioxide (CO2) emissions, corresponding to Col$15,000 per tonne of CO2; the values per unit according to the type of fuel are shown in Table 3.12. The resources collected go to the Fund for Environmental Sustainability and Sustainable Rural Development in conflict affected areas.
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Keywords
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Climate
Emissions
Energy
Environment
Sustainable
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Government TPR |
WT/TPR/G/379 |
G-IV§11 |
Armenia |
2018 |
Measures |
Internal taxes |
All products/economic activities |
Relevant information
|
In case of import from non EAEU member countries customs authorities calculate and collect (…) environmental taxes before release of goods except for the cases fixed in legislation.
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Keywords
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Government TPR |
WT/TPR/G/379 |
G-IV§12 |
Armenia |
2018 |
Measures |
Internal taxes |
All products/economic activities |
Relevant information
|
According to the Treaty on EAEU, trade between EAEU members is exempted from customs duties. Since there is no common border between RA and other EAEU members' goods are moved according to the "Customs Transit" customs procedure, in exception of being transported by air, electric transmission or pipelines. So, for goods imported from EAEU countries, importers have to pay indirect taxes (VAT and excise tax) no later than 20th day of the month following the importation day and also (...) environmental taxes in terms fixed in the tax code of RA.
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Keywords
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Secretariat TPR |
WT/TPR/S/379 |
S-Summary§21 |
Armenia |
2018 |
Sectors |
Internal taxes |
Mining |
Relevant information
|
Although mining and quarrying represented only 3.5% of GDP, the sector is very important to the economy as it provided 47% of exports in 2017 (including exports of non-monetary gold). (…) Companies mining metal ores and producers of metal ore concentrates and smelting products are required to pay royalties and make payments into the nature and environment preservation fund.
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Keywords
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Secretariat TPR |
WT/TPR/S/379 |
S-IV§49 |
Armenia |
2018 |
Sectors |
Internal taxes |
Mining |
Relevant information
|
In addition to profits tax at 20%, under the Mining Code, companies mining metal ores and producers of metal ore concentrates and smelting products are required to pay royalties and make payments into the nature and environment preservation fund. (…)
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Keywords
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