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Since 2011, SCT (Special Consumption Tax) rates on most petroleum products have been increased, except for fuel oils, liquefied natural gas (LNG) not used as fuel oil in motor vehicles, and a few zero-rated items. Additionally, the SCT now also applies to (...) certain blended biodiesels (...)

Wood exports are subject to the DUS, ranging from 1% to 35%, applied to the reference prices that date from 1994 and are often lower than the actual export prices. Exports of wood in log form are further subject to a reforestation tax of 2% of the reference price used as a basis for the DUS. In addition, Ivorian logs exported or sold on the domestic market are subject to a felling tax and a special forest conservation and development tax. These taxes are payable by the party making the customs declaration or by the recipient of the delivery on the domestic market.

(...) In its review, the Government intends to guarantee fair taxation of self-employed persons and SME's and improve coordination of environmental taxes.

Since 1 January 2006, pursuant to Iceland's commitments under the EU Directive on packaging and packaging waste , Iceland has levied a recycling fee upon importation on all cardboard, paper, and plastic packaging waste. Certain other categories of products (listed by HS code) are also subject to a recycling or disposal fee upon importation – oil products, organic solvents, halogenated compounds, isocyanates and polyurethanes, paint, printing inks, batteries and accumulators, photographic products, mercury products, pesticides, refrigerants, tyres, motor vehicles, synthetic fishing gear, and electrical and electronic equipment. [49] Importers, at the time of importation, should declare the net weight of all packaging imported into Iceland on the basis of which a fee is levied and collected by Customs. Exported packaging is exempt from the fee provided the exporter can demonstrate the packaging will be transported out of the country. The recycling fees on domestic packaging are collected by regional tax authorities in the same manner as the excise tax. The recycling fee is collected in a recycling fund which is managed by a seven-member board. The fees are then channelled to cooperatives operated by local authorities to offset their costs of operating waste collection and disposal facilities. The fund has been running a surplus in recent years and has set aside the additional amounts for future liabilities. The recycling fee varies depending on type of packaging or product concerned. The fees have been updated several times; as of January 2017, the recycling fee for paper/paperboard packaging was ISK 15/kg and for plastic packaging ISK 16/kg; fees for other products vary considerably, e.g. ISK 0.20/kg for certain oils, ISK 2,880/kg for certain photographic products, and ISK 707/piece for certain batteries for vehicles. In 2015, the recycling fees levied on imported goods amounted to ISK 1,147.2 million.

[49] The law (Act No. 162/2002) provides for a special exemption for manufacturers and importers of electrical and electronic devices if they have their own system for the collection of electric and electronic waste in the country and dispose of it appropriately.

Table 3.6 Excise rates, 2011 and 2014 ($A)
Commodity: Biodiesel
Rates applying from 1 February 2011: 0.38143a
Current rates February 2014: 0.38143
(…)

(…) Recent reductions in the general corporate tax rate have been balanced by commensurate increases in the special petroleum tax to maintain a marginal tax rate of 78%. [83] (…)

[83] For 2018, petroleum companies are subject to ordinary corporate income tax (23%), special petroleum tax (55%), as well as taxes on emissions of carbon dioxide and nitrogen oxides. (...)

(...) The Chinese government has also pressed ahead with reform of consumption tax and legislation on environmental protection tax, and gradually promoted the reform of personal income tax that combines comprehensive and classified measures.

Table 3.1 Ecotax, 2016
Product Rate applied
Batteries and accumulators 0.5% of the c.i.f. value or the domestic production cost
Disposable recipients and packaging other than in plastic and containing various products 0.5% of the c.i.f. value
Empty disposable recipients and packaging other than in plastic 0.25% of the c.i.f. value
Sulphur under the transit regime CFAF 25/kg
Tobacco and cigarettes 5% of the c.i.f. value or the domestic production cost

These duties may be imposed for fiscal reasons, to protect consumers or the environment, or because of the harmful effects of the products, their luxury nature or their mass consumption.

Context:
3.62. Excise duties are levied, inter alia, on fuel, sugar, tobacco products, alcoholic beverages, aerated beverages, vehicles and telecommunications. The duties are ad valorem or specific and levied at rates that vary from 2 to 60%, according to the type of product, on both imports and domestic products.

Excise duty continues to apply to energy products (e.g. petrol and gasoline, electricity, natural gas, coal and coke).