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Permit requirements for controlled imports under the Consumer Protection (Control of Imports) Regulations affect 307 tariff lines, and are issued by the Ministry of Industry, Commerce and Consumer Protection. According to the authorities, these are in place for reasons of health, safety, security, sensitivity, environmental protection, and strategy. Over the review period, several permit requirements have been removed from the list of controlled items. These are: (…) diagnostic materials of biological origin; plastic bags; life jackets; used pneumatic tyres of rubber; syringes with or without needles; sutures and ligatures; sirolimus and other drug-eluting stents and brooms. (…)

The Environmental Protection Levy Act of 2002 provides for a levy on imported and domestically produced goods so as to protect, preserve, and enhance the environment. The levy applies at EC$0.25 per container on glass and plastic containers and EC$1,000-EC$4,000 on motor vehicles. Tyres, electric accumulators, white goods, air conditioners, vacuum cleaners, hair dryers, and toasters are also subject to this levy.

Table 3.3 Rates of the excise tax and the environmental surcharge
Environmental surcharge
Charge and item: Motor vehicles
Rates: Less than 5 years old: 1% of the c.i.f. value + duties and charges.
Over 5 years old: EC$3,000.00 per unit.

Charge and item: Other goods
Rates: EC$10.00 per unit on used tyres;
EC$20.00 per unit on used refrigerators;
EC$20.00 per unit on used freezers;
EC$10.00 per unit on electric accumulators (batteries);
1.5% on goods in containers made of plastic, glass, metal, paperboard or wood; 1% on all other goods.

Table 3.5 Main taxes in Dominica
Tax: Environmental levy
Payee/tax base: Imports based on their C.I.F. value, or specific levy
Tax rate (%): EC$3,000 per unit for motor vehicles of five or more years
1 on CIF value for motor vehicles of less than five years
EC$10 per unit on used tyres
Ec$20 per unit on used refrigerators
Ec$20 per unit on used freezers
EC$10 per unit on electric accumulators (batteries)
1.5 on goods in containers made of plastic, glass, metal, paperboard or wood.
1 on all other goods

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 3.7 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.

 Viet Nam introduced an environmental tax with effect from 1 January 2012 in accordance with the Law on Environmental Protection Tax No. 57/2010/QH12 of 15 November 2010. The environmental protection tax is applied on petroleum products; coal; hydrogen-chlorofluorocarbon (HCFC) liquids (ozone depleting substances); plastic bags; and various pesticides and herbicides. The tax rates are specific and set product-by-product. Most goods are currently taxed at the lower end of the minimum/maximum rates established by the Standing Committee of the National Assembly (Table 3.5). Fuel surcharges on petrol, diesel, kerosene, jet fuel, heating oil, etc., applied in accordance with the Ordinance on fees and charges No. 38/2001/PL-UBTVQH10, were abolished with the introduction of the environmental protection tax.

3.42. According to the authorities, there are a number of products subject to a prohibition on import and export; they include drugs, psychotropic substances, arms and munitions, plastic sacks and bags, children's toys with a military theme, protected animal species, elephant tusks, counterfeit goods, industrial waste and scrap. Breaches of this prohibition are punishable as laid down in the texts in force.

3.28. Gabon continues to impose prohibitions and restrictions pursuant to the multilateral environmental agreements it has signed. Within the country, hunting permits must conform to the provisions of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), and according to the authorities this rule consequently also applies to official exports of hunting trophies. At the customs cordon, Gabon applies control measures on ozone depleting substances in accordance with the common framework adopted by the CEMAC member countries (common report, section 3). It also applies the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade, and the Chemical Weapons Convention. Implementation of the Stockholm Convention on Persistent Organic Pollutants is under way. Gabon ratified the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal in 2010. The authorities have indicated that there is also a ban on imports of non-recyclable plastics.

Table 3.3 Products subject to import prohibition, authorization or control
Products / Measure and conditions / Reason
Non biodegradable plastic bags / Prohibition / Environmental protection
Certain products and/or equipment containing or operating with ozone depleting substances / Special authorization from the Ministry responsible for trade / Environmental protection (Montreal Protocol)
Sulphur and other explosives / Special authorization jointly issued by the Ministers responsible for trade and mining / Environmental protection
Second hand vehicles / Restrictions on the technical state and age of the vehicle / Environmental protection
Certain harmful or dangerous chemical substances / Prohibition / Environmental protection
Certain harmful or dangerous chemical substances / Restrictions (authorization, packaging and transport conditions) / Environmental protection