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A 5% tax, established by the 2003 Finance Law, is levied on sales, including imports, of a range of generally imported products, namely, petroleum oils, polymers, centrifuges, and cells, batteries and accumulators, and chemicals. This tax goes towards two special treasury funds: 70% to the Pollution Cleanup Fund (FODEP) and 30% to the Fund for the Protection of Environmental Aesthetics (FPEE). [91]

[91] The role of FODEP is to encourage manufacturers to prevent pollution by establishing waste collection and recycling units. In practice, FODEP also provides assistance for the prevention of waste pollution and the development of clean technology. The FPEE is responsible for funding operations relating to environmental cleanliness and aesthetics, the construction and maintenance of sidewalks, and action to combat urban plastic pollution.

For the fossil fuel sector, the Ministry of Petroleum Resources Development is responsible for programmes and policies for both down- and up-stream petroleum activities. (...) Also under the Ministry are: (...) Polypto, for making petrol from waste plastics.

Polypto Lanka (Pvt) Ltd. was incorporated as a limited liability company under the Companies Act No. 7 of 2007 for the waste plastic into fuel conversion project. Initially a pilot project was started and successfully completed by the end of 2010. A plant was commissioned in September 2015 and it is expected to produce 2,000 litres of fuel per day.

Table 3.10 Imports for which a prior permit is required and legal basis, 2016
Administrative authority Product or sector Legal basis
National Council for Protected Areas (CONAP) Plants, animals and seafood products included in CITES and other products of the wild Decree No. 4 89, Law on protected areas, Amendments Decrees No. 110 96 to No. 4 89, Law on protected areas
(...)
Ministry of Energy and Mining Inorganic chemicals; inorganic or organic compounds of precious metals, radioactive elements, rare earth metals or isotopes
Decree Law No. 11 86, Law on the control, use and application of radioisotopes and ionizing radiation, Decree No. 48 97, Mining Law
Government Decision No. 55 2001, Regulations on safety and radiological protection implementing the Law on the control, use and application of radioisotopes and ionizing radiation
Ministry of the Environment Organic chemicals Decree Law No. 68 86, Law on the protection and improvement of the environment
Ministry of the Environment Rubber and rubber articles Decree Law No. 68 86, Law on the protection and improvement of the environment
Ministry of the Environment Plastics and articles thereof Decree Law No. 68 86, Law on the protection and improvement of the environment
Ministry of the Environment Machinery and electrical equipment, and sound or image recording apparatus Decree Law No. 68 86, Law on the protection and improvement of the environment
Government Decision No. 20 2016, Regulations on evaluation, control and monitoring of the environment
(...)

Imported and domestically-produced goods sold in non-biodegradable packaging, or packaging generating waste (e.g. cardboard, paper, bottles, plastic and metal), are subject to an Ecological Tax (Taxa Ecológica). The tax is weight-based, and ranges from CVEsc 2 to 200 per kg on the weight of the product, inclusive of packaging (Table A3.3). The tax was extended to cigarettes, petroleum products, batteries, electronic goods, and tyres in 2012. [32] The tax is collected by the local tax authority when a local product enters the market and on imports by the customs authority at the time of importation. Exempt from the tax are materials used in the packaging of medicines and basic foodstuffs, goods sold to the State administration, and imported packaging materials for goods to be exported or re-exported. However, exported goods as such are not exempted from the Ecological Tax.

[32] Law No. 17/VIII/2012 of 23 August 2012. The law includes a table setting out the rates for all goods subject to the tax (Articles 3 and 7). The 2004 law determined the tax at a specific rate per unit of packaging for imported beer and soft drinks, or 10% ad valorem for empty packaging materials (imported or domestically produced). In 2010, the amended law extended the scope of the Ecological Tax to all non-biodegradable packaging, whether empty or carrying imported or local goods.

Table A3.3 Goods subject to the Ecological Tax
Description Rates (CVEsc/kg)
I. Products and packaging of large consumption
Batteries and cells of electric batteries 100
Rechargeable batteries 50
Articles for the transportation or packing of goods made of plastics, corks, lids, caps and other devices designed for sealing containers, of plastic (PET and derivatives) 50
Carboys, bottles, flasks, jars, pots, vials, ampoules and other glass containers for transport or packaging (glass and similar items) 50
Tanks, casks, drums, jerry cans, cans, boxes and similar containers (metal) 50
Paper and cardboard, coated 50
Rockets, fireworks, firework bombs, firecrackers and other pyrotechnic articles 200
Plastic foil in rolls 60
Photographic plates and films for disposable photos 50
Aluminium foil in rolls 80
Kitchen utensils in disposable or non-disposable plastic 80
Cigarettes and cigarillos 200
New tyres 50
Retreaded or used tyres 100
Plastic cups 80
Petroleum oils and derivatives 2
Plastic trays for eggs 5
Packing cases, boxes, crates, casks and similar wood packaging, wood cable reel, pallets 20
Disposable diapers for babies and children 5
Chewing gum 100
Electrical and electronic products 2
Balloons 10
II. Products and packaging for industrial production and subsidiary materials
Articles for the transportation or packing of goods made of plastics, corks, lids, caps and other devices designed for sealing containers, of plastic (PET and derivatives) 25
Carboys, bottles, flasks, jars, pots, vials, ampoules and other glass containers for transport or packaging (glass and similar items) 2
Tanks, casks, drums, jerry cans, cans, boxes and similar containers (metal) 11
Paper and cardboard, coated 10
Plastic foil in rolls 25
Aluminium foil in rolls 18
Packing cases, boxes, crates, casks and similar wood packaging, wood cable reel, pallets 2

An environmental tax is imposed on any non-returnable metal, plastic, glass or cardboard containers of beverages imported into Guyana at a rate of G$10 per unit of containers. The tax is not levied on equivalents for domestically-produced beverages. The authorities note that importers may have the environmental tax refunded if the containers are collected and exported. In May 2013, the Government proposed a Customs Amendment Bill which included reforming the environmental tax, but the Bill was not approved by the National Assembly.

Table 3.8 Goods subject to import prohibition, 2015
Products Rationale
Plastic waste Environmental protection
Diesel powered saloon cars Environmental protection
(...)
Coral Protect marine life from extinction
Hexavalent chromium except for paint and coating industry use Public health, environmental protection
(...)

(…) In October 2014 the Government announced a ban on the production and marketing of plastic bags effective 1 May 2015, imports of such bags being banned as of February 2015.

(...) Madagascar applies prohibitions and licensing under multilateral agreements to which it is party, including those on the environment (e.g. plastic bags since February 2015). (...)