Secretariat TPR |
WT/TPR/S/329 |
S-III§44 |
Morocco |
2015 |
Measures |
Internal taxes |
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Relevant information
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Other taxes are levied on imports and domestic production: (...) an environmental tax on wood and articles of local and imported wood (12% or 6% ); (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/329 |
S-IV§94 |
Morocco |
2015 |
Measures |
Internal taxes |
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Relevant information
|
In 2015, the VAT on solar water heating equipment was reduced from 14% to 10%. Customs duties on certain equipment that uses renewable energy have been at the minimum rate of 2.5% since 2009.
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Keywords
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Secretariat TPR |
WT/TPR/S/316/REV.1 |
S-III§47 |
New Zealand |
2015 |
Measures |
Internal taxes |
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Relevant information
|
NZCS (New Zealand Customs Service) also collects: (i) a research levy on imports of heavy steel and welding consumables at rates of NZ$10 per tonne of heavy steel, and NZ$0.05 per kilogram of welding consumables; (ii) a levy on alcohol products on behalf of the Health Promotion Agency (HPA) at various rates (Table 3.4); (iii) a synthetic greenhouse gas (goods) levy on goods containing hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs) under the Climate Change Response Act 2002 and the Climate Change (SGG Levies) Regulations 2013 on behalf of the Ministry for the Environment at various rates ; and (iv) a biosecurity risk screening levy collected by NZCS on behalf of MPI at rates that can vary between NZ$12.77 and NZ$18.40 (as per the Biosecurity (System Entry Levy) Order 2010).
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Keywords
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Bio
Climate
Environment
Green
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Secretariat TPR |
WT/TPR/S/316/REV.1 |
S-III§50 |
New Zealand |
2015 |
Measures |
Internal taxes |
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Relevant information
|
The taxable value of GST (Goods and Services Tax) for imported goods is the sum of following amounts:
(...) • The amount of levy paid or payable on goods under the Climate Change Response Act 2002.
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Keywords
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Secretariat TPR |
WT/TPR/S/324 |
S-III§18 |
Southern African Customs Union (SACU): Botswana |
2015 |
Measures |
Internal taxes |
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Relevant information
|
Imports into Botswana are subject to the excise duties and levies that are imposed as a result of being party to the Customs Union. These include: (...) environmental levies (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/324 |
S-III§27 |
Southern African Customs Union (SACU): Botswana |
2015 |
Measures |
Internal taxes |
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Relevant information
|
(...) In general, Botswana applies the tariff exemptions and other concessions that are stipulated in the Schedules to the Customs and Excise Act of 1964, which are: (...) Fuel levy and Environmental Levy; and Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy (Main Report).
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Keywords
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Secretariat TPR |
WT/TPR/S/324 |
S-III§26 |
Southern African Customs Union (SACU): Lesotho |
2015 |
Measures |
Internal taxes |
|
Relevant information
|
The SACU Agreement (Schedule 1) also allows for the application of certain levies such as environmental levies (Main Report, Section 3). However, the authorities indicated that Lesotho does not use them.
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Keywords
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Secretariat TPR |
WT/TPR/S/324 |
S-III§5 |
Southern African Customs Union (SACU): Namibia |
2015 |
Measures |
Internal taxes |
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Relevant information
|
The proposed changes in the bill include (...) the imposition of an environment levy.
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Keywords
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Secretariat TPR |
WT/TPR/S/324 |
S-III§19 |
Southern African Customs Union (SACU): Namibia |
2015 |
Measures |
Internal taxes |
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Relevant information
|
Excise levies in SACU countries are not country specific. A carbon emission levy on specified vehicles and an environment levy (which would be payable on plastic bags, incandescent light bulbs and tyres) are under discussion and may be introduced during 2015, as announced in the Minister of Finance's Budget Statement for 2015/16.
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Keywords
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Emissions
Environment
Climate
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Secretariat TPR |
WT/TPR/S/357/REV.1 |
S-Table-III.7 |
European Union |
2017 |
Measures |
Internal taxes |
Energy, Manufacturing, Other |
Relevant information
|
Table 3.7 Excise duties other than on EU harmonized products (alcohol, tobacco, and energy products), by member State, 2016/2017
Product Rate Source
Environmental €2.70-4.50 per kg
http://finances.belgium.be/fr/entreprises/accises
(...)
Denmark
Hazardous waste Kr 160 per ton
http://www.skat.dk/SKAT.aspx?oId=1921338
(...)
Finland
Oil waste €0.0575 per kg
http://www.tulli.fi/en/finnish_customs/publications/excise_tax/excise_taxation/016.pdf
http://www.tulli.fi/fi/yrityksille/verotus/valmisteverotettavat/index.jsp
(...)
Germany
Nuclear fuel 145 euros per gram
Biofuels Quota system
http://www.zoll.de/DE/Fachthemen/Steuern/Verbrauchsteuern/verbrauchsteuern_node.html
(...)
Italy
Nitrogen oxide emissions €209.00 per tonne/year
Sulfur emissions €106.00 per tonne/year
https://www.agenziadoganemonopoli.gov.it/portale/documents/20182/889198/Aliquote+nazionali+aggiornamento+al+1+gennaio+2015.pdf/9109f7b8-985a-4837-b0e0-ac09fdbbc77e
(...)
Romania
Natural fur products 45%
http://www.aneir-cpce.ro/chapter5/excise1.htm
(...)
Sweden
Waste (landfills) SEK 500 per tonne
http://www.skatteverket.se/foretagochorganisationer/skatter/punktskatter.4.71004e4c133e23bf6db800057013.html
(...)
U.K.
Biofuels £0.5795 per litre
Climate change £0.00195 to £0.00559 per kWh or £0.01251 to £0.01526 per kg depending on commodity
https://www.gov.uk/government/publications/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances#introduction
https://www.gov.uk/government/publications/rates-and-allowance-excise-duty-gambling-duty/excise-duty-gambling-duty-rates#gambling-duties
https://www.gov.uk/government/publications/vehicle-excise-duty/vehicle-excise-duty
(...)
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Keywords
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Climate
Environment
Hazardous
Waste
Bio
Emissions
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