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Table 3.7 Excise duties other than on EU harmonized products (alcohol, tobacco, and energy products), by member State, 2016/2017
Product Rate Source
Environmental €2.70-4.50 per kg
http://finances.belgium.be/fr/entreprises/accises
(...)
Denmark
Hazardous waste Kr 160 per ton
http://www.skat.dk/SKAT.aspx?oId=1921338
(...)
Finland
Oil waste €0.0575 per kg
http://www.tulli.fi/en/finnish_customs/publications/excise_tax/excise_taxation/016.pdf
http://www.tulli.fi/fi/yrityksille/verotus/valmisteverotettavat/index.jsp
(...)
Germany
Nuclear fuel 145 euros per gram
Biofuels Quota system
http://www.zoll.de/DE/Fachthemen/Steuern/Verbrauchsteuern/verbrauchsteuern_node.html
(...)
Italy
Nitrogen oxide emissions €209.00 per tonne/year
Sulfur emissions €106.00 per tonne/year
https://www.agenziadoganemonopoli.gov.it/portale/documents/20182/889198/Aliquote+nazionali+aggiornamento+al+1+gennaio+2015.pdf/9109f7b8-985a-4837-b0e0-ac09fdbbc77e
(...)
Romania
Natural fur products 45%
http://www.aneir-cpce.ro/chapter5/excise1.htm
(...)
Sweden
Waste (landfills) SEK 500 per tonne
http://www.skatteverket.se/foretagochorganisationer/skatter/punktskatter.4.71004e4c133e23bf6db800057013.html
(...)
U.K.
Biofuels £0.5795 per litre
Climate change £0.00195 to £0.00559 per kWh or £0.01251 to £0.01526 per kg depending on commodity
https://www.gov.uk/government/publications/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances#introduction
https://www.gov.uk/government/publications/rates-and-allowance-excise-duty-gambling-duty/excise-duty-gambling-duty-rates#gambling-duties
https://www.gov.uk/government/publications/vehicle-excise-duty/vehicle-excise-duty
(...)

(...) There are a number of prohibited or restricted products, with many of them attributable to international agreements, i.e. to protect the environment or similar (Table 3.8). In addition, the EU has import prohibitions on cat and dog fur, and products thereof; and seal products. According to the Commission, they consider these as internal measures and not border measures. Pursuant to an EU regulation , the Commission has rules to restrict invasive alien species The implementing regulation which came into force in August 2016 provides a list of species and implementation. (...)

Table 3.8 EU prohibitions or restrictions on imports, 2017
Product Measure Rationale Legislation
Controlled substances that deplete the ozone layer Prohibition Montreal Protocol Regulation (EC) No. 1005/2009
Certain animal and plant species Restriction CITES Regulation (EU) No. 750/2013
(...)
Waste Restriction Basel Convention Regulation (EC) No. 1013/2006
Fish of vessels from Cambodia and Guinea Prohibition Protection of the environment Regulation (EC) No. 1005/2008 and Council Implementing Decision of 24 March 2014

(...) Most of the licensing requirements, notably those linked to tariff quotas (TQs), concern agricultural products; and others pertain mainly to international agreements to protect the environment or similar (e.g. CITES, Montreal Protocol, Basel Convention, Kimberley Process). (...)

Table 3.9 Products subject to import licensing, 2017
Product Regime Automatic/non-automatic Legislation
Ozone-depleting substances To control prohibited or restricted ODS goods Non-automatic Regulation (EC) No. 1005/2009
(...)
Shipment of waste To control the import of waste and hazardous waste pursuant to the Basel Convention Automatic Regulation (EC) No. 1013/2006
(...)
Endangered species (CITES) To control imports of endangered species listed in Appendices I, II, and III of CITES Non-automatic Council Regulation (EC) No. 338/97 and Commission Regulation (EC) No. 1320/2014
(...)

The EU maintains restrictions and prohibitions on exports to some countries and/or regions on the basis of foreign and security policy, and on some goods on the grounds of safety, the environment, public morality, public policy or public security, or of the protection of the health and life of humans, animals and plants, of national treasures possessing artistic, historic or archaeological value, or of industrial and commercial property, as well as compliance with international conventions. In addition, capital and payment transactions with some economic regions and specific persons, organizations or institutions may be restricted.

(...) The list of QRs that are currently in force are contained in the most recent EU notification to the WTO. Salient export restrictions in the notification refer to: the banning of the exports of metallic mercury and certain mercury compounds; the prohibition or restriction of the export of certain hazardous chemicals; and restrictions on the export of waste.

According to the Commission, around 25% of waste shipments sent from the EU to developing countries in Africa and Asia may be thought to contravene international regulations. The amendment to the waste shipment regulation (WSR) introduced through Regulation (EU) No. 660/2014 required member States to establish inspection plans for waste shipments by 1 January 2017. These inspections plans shall include a minimum set of elements and shall be based on a risk assessment.

According to data from 2012, around 400,000 tonnes of Waste Electrical and Electronic Equipment (WEEE) could be illegally exported out of the EU annually. When waste arrives illegally at a destination country, that waste is often dumped or mismanaged in a way that causes serious negative impacts on human health and the environment.\

The significantly lower costs for waste treatment and disposal in developing countries is an important economic driver for illegal waste shipments. These lower costs are mainly a result of less stringent environmental and health regulation than in the EU, and indeed complete side-stepping of controls in some cases. If recycling standards and capacity are not adequate in the country of destination, potential environmental and health hazards are simply being exported to other parts of the world.