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Togo imposes excise duty on a certain number of products in accordance with community provisions (common report, section 3.1.5.2.2). With the exception of tobacco and alcoholic beverages, the rates of excise duty did not change during the period under review: (...) biodegradable plastic bags (5%); (...)

The import, export or transit of plastic bags and wrapping requires approval by the Ministry responsible for trade. [13] A biodegradability certificate is required for bags or wrapping to be sold on the domestic market.

[13] Order No. 017/MCPSP/DCIC determining the criteria for granting approval for the import, sale, export or transit of plastic bags and wrapping in Togo, whether or not biodegradable.

The highest rate of duty currently imposed is 400%, levied on non-biodegradable plastic bags and polythene sheets as a measure to protect the fragile ecosystem and environment of the country.

High tariff is charged on plastic bags and zero tariffs on biodegradable bags in order to discourage import of those plastic bags and its use, that are harmful to the environment.

In general, items for personal use are exempted from customs duties, provided that they are worth Rf 6,000 or less. Duty is charged on the amount in excess of the threshold of Rf 6,000. Other duty-free items include: bio-degradable plastic bags; pipes and green house units; and products using renewable energy, and those that are used to generate renewable energy. Items imported for the expansion of the poultry, fisheries and agriculture industries are also duty free.

Table 3.3 Goods subject to import permits, July 2015
Goods Type of permit / Issuing person or authority or requirement
Hydrochlorofluorocarbon gas and equipment containing HCHC gas, Prior permit/Environment Protection Agency
biodegradable plastic products Certification/Environment Protection Agency
(...)

Under the Basel, Rotterdam, and Vienna Conventions, imports of recycled plastic waste are restricted. Imports of ozone depleting substances (ODSs) under the Montreal Protocol are also restricted.

The Honduran Standardization Agency (OHN) was also established during the review period as the technical arm of the National Quality System. The OHN represents Honduras in regional and international standardization organizations such as the ISO, the IEC and the Pan American Standards Commission (COPANT). It follows international standards and is responsible for preparing, approving, publishing and disseminating standards. During the review period, the OHN published 44 standards regulating various areas. [32] The OHN publishes an annual national standardization work programme, which identifies areas in which new standards are required. According to this programme, Honduras is currently preparing standards in the following areas: general vocabulary, laws, organic chemicals, energy efficiency, lighting, melons, toys and conformity assessment.

[32] These standards concern: the environment; coffee; quality; jams, jellies and marmalades; energy; gender equality; conformity assessment; beans; hotels; toys; dairy produce; melons; plastics; social responsibility; doughnuts; and tour operators. Information viewed at: http://ohn.hondurascalidad.org/117_normas_publicadas_2015-03-12.pdf.

Table 3.5 Value added tax, 2016
- Selective description of activities: (...) waste related services and equipment, (...) solar water heaters, inputs for renewable energy equipment, (...)
- Rate applicable (%): Exempt

- Selective description of activities: plastic waste collection activities (...)
- Rate applicable (%): 12

Table 3.10 Products excluded from the free import regime, 2005 and 2016
HS2 Description 2005 2016
Lines affected (11-digit level) % of total number of lines Lines affected (9-digit level) % of total number of lines
39 Plastics and articles thereof (waste) 9 2.5 5 2.0
40 Retreaded tyres 10 5.7 6 4.5
41 Hides and leather (waste) 1 0.7 1 1.0
(...)
72 Iron and steel (waste) 14 2.6 12 2.8
73 Articles of iron and steel (waste) 1 0.2 1 0.3
74 Copper and articles thereof (waste) 3 3.1 3 3.8
75 Nickle and articles thereof (waste) 2 10.5 2 10.5
76 Aluminium and articles thereof (waste) 3 2.4 3 3.6
78 Lead and articles thereof (waste) 1 5.3 1 7.1
79 Zinc and articles thereof (waste) 1 6.7 1 7.7
80 Tin and articles thereof (waste) 1 8.3 1 10.0
81 Other base metals (waste) 24 28.6 19 27.1
82 Tools and implements, of ivory 7 4.3 7 6.4
(...)
96 Articles, miscellaneous (waste) 50 30.9 17 16.2
(...)