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An environmental protection tax was introduced in 2015 and applies to imports of used vehicles, tyres, batteries and articles of worn clothing. The rate is 10% of the c.i.f. value for tyres, batteries and worn clothing. For vehicles over seven years old (or lorries over 12 years old), the rate is 25%. More modern vehicles are exempt from this tax. Used vehicles are also subject to a tourism tax at a rate of 10% of their c.i.f. value. Taken together, these charges may lead to increases above the bound rates for other duties and charges on items such as used vehicles.

[Context:
3.32. The Switzerland-Liechtenstein Customs Union has bound "other duties and charges" (ODCs) on the tariff lines covered in their schedule of concessions at zero. However, Switzerland applies levies on imports of certain goods that are subject to compulsory reserve stock requirements to finance these reserve stocks. Under the compulsory stock system, these are called "guarantee funds", which are managed by five private organizations/cooperatives: CARBURA (energy), Réservesuisse (foodstuffs), Agricura (fertilizer), Helvecura (therapeutic products), and Provisiogas (natural gas), on behalf of the federal government. In the case of foodstuffs, fees are levied on basic foodstuffs, such as rice, sugar, coffee, edible oils and fats, cereals for bread making, durum wheat and feedstuffs, which are collected by Réservesuisse (Table 3.6). These fees are levied in addition to customs duties. No guarantee fund contributions are levied on domestically produced foodstuffs (Réservesuisse) or energy products (CARBURA) subject to reserve stock requirements, whereas Agricura, Helvecura and Provisiogas levy fees on both domestic and imported goods (Section 3.1.5).]

Table 3.6 Guarantee fund contributions, 2016
Guarantee fund contribution (GFC)
CARBURA (energy)
Petroleum spirit and fractions SwF 3.30/m3
Diesel oil SwF 3.30/m3
Biofuels SwF 3.30/m3
Biodiesel SwF 3.30/m3
Bioethanol and petrol mixture SwF 3.30/m3
(...)

Table A3. 3 OCC invoicing and levies
OCC invoicing and levies
(1) ad valorem invoicing
(...)
vii. For technical controls
(a) 2% of cost of environmental component, as fee for approving environmental and social management plans (ESMP) for projects
(...)

Table 3.10 Products subject to excise duties and rates, 2018
Products Rates Exemptions
(…)
Beverage packing:
Environmental tax —
Glass and metal
Plastic
Cardboard
Basic tax —
On single-use packaging

NKr 5.79 per unit
NKr 3.50 per unit
NKr 1.43 per unit

NKr 1.19 per unit Packaging covered by an approved return scheme is subject to a lower environmental tax rate depending on the return percentage.
Exemptions from the environmental tax for packaging used for beverages in powder form and breast milk substitutes.
Basic tax is not levied on single-use packaging for: milk and milk products, beverages made from cocoa and chocolate and concentrates thereof, products in powder form, cereal- and soya-based milk substitute products, and breast milk substitutes.
(...)
Hydrofluorocarbons (HFC) and perflourocarbons (PFC) NKr 0.4500 per kg Does not cover the recycling of HFC and PFC.
Mineral products
CO2-tax:
Mineral oil, high rate
Mineral oil, in domestic aviation
For fishing and catching inshore waters
Petrol
Natural gas


LPG
Sulphur tax on mineral oil containing more than 0.05% weight of sulphur

Base tax on heating oil
Mineral oil used in wood-processing

NKr 1.33 per litre
NKr 1.28 per litre
NKr 0.29 per litre
NKr 1.16 per litre
NKr 1.00 per standard cubic metre
NKr 1.50 per kg
Øre 13.1 per litre for each 0.10% weight sulphur
NKr 1.63 per litre
NKr 0.20 per litre CO2 tax is not payable on the use of mineral products for aircraft in international service and ships in international service.
Biodiesel is exempt from CO2, sulphur and basic tax. Reduced rates apply for certain types of industry.
Nitrogen oxides (NOx) NKr 21.94 per kg Exemptions apply to business organizations which have signed the Environmental Agreement on NOx 2018 2025; vessels used for fishing and hunting in remote waters; and direct international shipping.
(...)

Structure of direct and indirect tax revenue, 2011/12-2017/18
2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18
(...) (...) (...) (...) (...) (...) (...) (...)
Other surchargesb 0.0 0.0 0.0 0.0 0.0 0.2 0.2
(...)
b Including health development, environment safety and IT development surcharges.
(...)

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.

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).

Table 3.7 Other import charges in 2015
Tax and goods Rate in 2015
Eco tax on used vehicles
≤ US$15,000 L 5,000
US$15,001 25,000 L 7,000
> US$25,001 L 10,000

By introducing various special taxes, the reform also combined the use of new tax bases with the achievement of non tax goals. Thus, the reform included new environmental and health taxes that place Mexico at the international forefront in the design of tax tools for environmental and health purposes. A tax was introduced on fossil fuel consumption in line with the carbon content of the fuel. On health, a 1 peso/L tax was placed on flavoured drinks that contain calorific sweeteners and an 8% tax on calorie dense foods.

Table 3.5 Federal excise taxes
Fund/subject Products
Trust funds
Highway Trust Fund Petrol, diesel, and alcohol fuels; ethanol, liquid fuel, ethanol, methanol, bio-diesel, CNG, LPG, LNG, other special fuels, highway tractors, heavy trucks, trailers, tyres for heavy vehicles, highway use by heavy vehicles
Leaking Underground Storage Tank Trust Fund Excise Tax Certain fuels; methanol and ethanol fuels produced from coal
Oil Spill Liability Trust Fund Crude oil and imported petroleum products
Land and Water Conservation Fund Bows and arrows, regular firearms and ammunition, motorboat fuel
(...)
General funds
Ozone-depleting chemicals Certain CFC and related chemicals
(...)