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The focus of tax incentives is on achieving various policy objectives, including investment to address environmental concerns and promote R&D, consumption and environment-friendly investment, such as investment in energy-saving and new-energy facilities, and reduction of the tax burden on the purchase of environment-friendly automobiles

Export licenses on various goods, including some fertilizers, ozone-depleting substances, uranium or thorium ores and concentrates, and radioactive chemical elements and radioactive isotopes are imposed to fulfil Croatia's obligations under certain treaties and international conventions

Norway has a number of other charges on imports; these include VAT, excise taxes and the agricultural research levy. (…) The excise tax system is mainly devised to act as a disincentive for tax products deemed (…) harmful to the environment (…)

SPRING Singapore, a statutory board under the purview of the Ministry of Trade and Industry, is the national standards and accreditation body, but technical regulations are also developed by the National Environment Agency (NEA), among other agencies, while the Singapore Accreditation Council operates accreditation programmes in, among others, biological and environmental testing, and environment management system (ISO 14001) certification bodies

While most of its trade is governed by (automatic) open general import and export licences, imports and/or exports of certain goods may be subject to specific licensing, regardless of their country of origin. By and large, such licences are applied on health, sanitary and phytosanitary, and environmental protection grounds

Applicants who wish to release a GMO into the environment or import a GMO for release into the environment must submit a specified application form and a risk-assessment report on the possible adverse biosafety effect of the GMO. Results of risk assessments conducted by foreign institutions are accepted. The approval procedure requires no longer than 270 days, unless additional information or supporting documents are required, but may be extended with written notice from the AFCD. Since this ordinance became effective in 2011, there has been no applications for release of GMOs into the environment.

Table 3.13 Support measures to projects for industrial transformation and upgrading
Supporting policy Relating measures
Industrial policy (…) Preferential Tax Policies for Purchasing and Using Energy-Saving, Environmental Protection and Safe Production Appliances

(…) The MIC evaluates foreign investment proposals, stipulates the terms and conditions of investment permits, and assesses foreign investment situations. Permits are issued to investments that do not affect the interests of the State and the people, national dignity, sovereignty, and the environment. An investor with a permit from the MIC under the 1988 FIL may continue to work and enjoy benefits until expiry of the contract.

Business activities requiring the fulfilment of additional conditions:
Activity: Services involving the use of gases
Additional requirement: Letter of approval from the Department of Environment

Table 3.7 Restricted imports, 2014
Product: Rhinoceros horn and all other parts of or products derived from the carcass of a rhinoceros
Reason for restriction: CITES
Authorizing agency: DOAA

Product: Turtle eggs
Reason for restriction: CITES
Authorizing agency: DOAA