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(...) A carbon tax is also charged on domestic and imported carbon based fuels as a specific duty per litre which varies by product based on its emissions. (...)

Iceland maintains a number of measures that either prohibit or restrict imports. Many of these measures are long-standing, although there have been a few developments during the review period as outlined below. Eight categories of restrictions or prohibitions on imports are maintained and several relate to international agreements such as CITES, Montreal Protocol, etc. (Table 3.5). (...)

Other developments during the period include changes to the product coverage and the enumeration of certain exemptions in 2014 to CITES. Certain sharks were added to the coverage, while certain whales, dolphins, porpoises, and sharks were excluded through the exemptions.

Table 3.5 Prohibitions or restrictions on imports, 2017
Product Measure Legislation
(...)
Certain animal and plant species pursuant to CITES Restriction Regulation No. 813/2014 amending Regulation No. 829/2005.

Asbestos and products containing asbestos Prohibition Act No. 61/2013, Chemicals Act, amending Act 52/1988 on toxic and dangerous substances.
Ozone-depleting substances Prohibition Act No. 61/2013, Chemicals Act, amending Act No. 52/1988 on toxic and dangerous substances; Act No. 7/1998 on public health and pollution control; and Regulation No. 586/2002 on substances that deplete the ozone layer
PCBs Prohibition Act No. 52/1988 on toxic and dangerous substances; Regulation No. 489/1988 on the import, use and disposal of PCBs
(...)

Amendments were made in 2013 to the Law on Radiation , which clarified a number of provisions related to nuclear and radioactive material/equipment. In particular, the amendments prohibited the importation of certain goods (food, feed, toys, jewellery and cosmetics) to which radioactive substances have been added.

Table 3.6 Products subject to import licensing, 2017
Product Regime Automatic/non-automatic Legislation
(...)
Toxic and hazardous substances To ensure the safe handling of the materials and to control the quantity of imported goods Non-automatic Act No. 52/1988
(...)
Nuclear and radioactive material/equipment Requires prior approval and following the regulations of the Radiation Safety Authority Non-automatic Act No. 44/2002, Act No. 121/2013
(...)

Transporting waste outside Iceland is not permitted. Iceland prohibits the export of wastes except under certain conditions. For hazardous wastes and the removal of waste for recovery, an export licence is required from the Environment Agency of Iceland.

Table 3.7 Prohibitions or restrictions on exports, 2017
Product Measure/Rational Legislation
(...)
Ozone-depleting substances Export prohibition (with some exceptions, for example, export for the purposes of waste disposal or recycling; export to non-signatories of the Montreal Protocol (1987) is prohibited in all cases) Regulation No. 586/2002 on Ozone Depleting Substances
(...)
Wild animals and parts of wild animals, as well as eggs Minister for the Environment shall in a regulation stipulate the requirements for the import and export of wild animals and their parts, as well as eggs Act on Protection and Hunting of Wild Birds and Animals, No. 64/1994
(...)

The main legislative acts for excise duties are: Act No. 29/1993 on Excise Duties on Vehicles, Fuel, etc.; Act No. 96/1995 on Alcohol and Tobacco Tax; Act No. 129/2009 on Environmental and Resource Taxes; and Act No. 87/2004 on Oil Tax and Mileage Fee. (...)

Table 3.8 Excise duties and related taxes, 2017
Product Excise duty rate
(...)
Excise duties on vehicle fuel (...)
Biofuels Reduction based on the proportion of biofuel

Environment tax
Petrol ISK 5.50/litre
Diesel ISK 6.30/litre
Mineral oils ISK 6.90/kg
Fuel oil ISK 7.75/kg
Excise duties on private motor vehicles
Emissions in grams of CO2/km Standard % Taxis and rental cars %
Depending on CO2 rating 0-65% 0-30%
(...)
Semi-annual road tax
0-3,500 kg
Emissions of 0-120 g of CO2/km ISK 5,810
Emissions greater than 120 g of CO2/km ISK 5,810 + 139/g of COs/km over 121 g of CO2/km
More than 3,500 kg ISK 54,420 + 2.32/g over 3,500 g up to a maximum of ISK 85,660
(...)