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As well as the VAT, Grenada collects since 2010 an excise tax (ET) on some imported goods (Table 3.6). The tax base includes the c.i.f value, the customs duties, the customs service charges, and the environmental levy. Under some circumstances, excise tax paid on imports can be refunded if the goods are in compliance with the conditions for drawback of duties (Customs Act).

An environmental levy applies to imported vehicles, "white goods" , and beverage containers. The rate is 1% of the c.i.f. value for "white goods", and ranges from 2% to 30% of the c.i.f. value for cars (depending on the age) and trucks over five years old (depending on the tonnage) (Table 3.7). For plastic or glass containers, it is levied at a rate of EC$0.25 to EC$0.50 per container. The levy may be refunded partly (75%) if the importer produces to the Comptroller of Customs, within six months of importation, satisfactory evidence of re-export of the container or its disposal in a manner acceptable to the Grenada Solid Waste Management Authority. A full refund is granted for containers imported for manufacturing purposes that are re-exported.

Table 3.11 Summary of taxes and mandatory contribution in Grenada
Tax or mandatory contribution: Environmental levy
Rate: Specific, or between 1% and 30%
Tax base: c.i.f. value of imports
Comments:-

Table 4.2 Taxes and charges in the electricity sector, December 2013
Charge: Environmental levy
Domestic: EC$0 - 5

Grenada applies a levy of US$3 per visitor arriving by ship, a cruise passenger tax, and an environmental levy on vessels to cover the costs of garbage disposal.

Table 3.7 Goods subject to the environmental levy, December 2013
Persons goods and services liable to levy: Households (electricity)
Persons liable to pay levy: Occupier
Amount or rate of levy (in EC$): EC$5 to EC$10/month depending on the consumption of electricity

Persons goods and services liable to levy: Vehicles
Persons liable to pay levy: Importer
Amount or rate of levy (in EC$): 2% of c.i.f.

Persons goods and services liable to levy: Imported used vehicles five years old and over
Persons liable to pay levy: Importer
Amount or rate of levy (in EC$): 30% of c.i.f.

Persons goods and services liable to levy: Imported used trucks over five years old
Persons liable to pay levy: Importer
Amount or rate of levy (in EC$): 5%, 10 or 20% of the c.i.f. value, depending on the tonnage

Persons goods and services liable to levy: White goods
Persons liable to pay levy: Importer
Amount or rate of levy (in EC$): 1% of c.i.f. value

Persons goods and services liable to levy: Beverage containers
Persons liable to pay levy: Importer
Amount or rate of levy (in EC$): Per container, EC$0.50 plastic and EC$0.25 for glass and other containers;

Persons goods and services liable to levy: Tipping service
Persons liable to pay levy: Owner or operator of business
Amount or rate of levy (in EC$): EC$75.00 per tonne

Persons goods and services liable to levy: Haulage service
Persons liable to pay levy: Owner or operator of business
Amount or rate of levy (in EC$): EC$30.00 per tonne

Persons goods and services liable to levy: Stay-over visitors
Persons liable to pay levy: Visitor
Amount or rate of levy (in EC$): EC$4.05

Persons goods and services liable to levy: Marine visitors
Persons liable to pay levy: Agent of ship
Amount or rate of levy (in EC$): EC$4.05

Persons goods and services liable to levy: Haulage and disposal of ship generated solid waste Persons liable to pay levy: Agent of ship
Amount or rate of levy (in EC$): EC$185.00 per tonne
Source: Environmental Levy Act, Third Schedule.

Grenada's import-licensing regime is regulated by the Supplies Control Act No. 314, notified to the WTO in 2010. The regime is administered by the Ministry of Economic Development, Planning, Trade and Cooperatives through its Licensing Division. According to the authorities, the system is used for regulating and monitoring, security, and environmental purposes. The system is also used to encourage sourcing from other OECS or CARICOM partners (Table 3.8). Licences are generally valid for three months or one year, and the fee is EC$5 per licence. Licences are not transferable, and there are no penalties for the non-use of an import licence. There are currently 23 categories of import licences labelled from L1 to L23.

Table 3.9 Technical regulations adopted by Grenada, December 2013
Name of standard: Specification for Labelling – Labelling of Pesticides and other Toxic Chemicals
Reference: GDS 1: Part 7: 1999
WTO notification: G/TBT/N/GRD 2

Name of standard: Specification for Labelling of Retail Packages of Aerosol Insecticides
Reference: GDS 113: 2012
WTO notification: G/TBT/N/GRD 16

According to the authorities, some of the problems the industry faces include illegal fishing activities and inadequate access to transportation. A new fishing complex built in 2011 on the west coast of Grenada in the community of Gouyave (with the assistance from Japan) comprises a processing facility and a fish market equipped with storage facilities.

Since 2007, GRENLEC has run a pilot programme that allows consumers who auto generate renewable energy to connect to its grid. Customers are required to sell all the power they generate to GRENLEC, and buy all the power they need from GRENLEC. The selling price is based on an annual average of the cost of fuel. GRENLEC is also diversifying its infrastructure to accommodate the use of renewable energy, the goal being to use it to meet 30% of its demand by 2016 using this type of energy. A project of a wind farm on the island of Carriacou, financed with an EU grant, is expected to meet approximately 40% of local demand.