Secretariat TPR |
WT/TPR/S/417/REV.1 |
S-3§27 |
Mauritius |
2021 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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3.27. Excise taxes range over 100% for motor vehicles and tobacco. Added new excise duties since 2014 concern (...) various energy inefficient household appliances (refrigerators, dishwashing machines, ovens, household room air conditioners, tumble dryers, and electric lamps); household or laundry-type washing machines (based on energy efficiency); and electric filament lamps, including "LED" lamps (also based on energy efficiency).
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Keywords
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Secretariat TPR |
WT/TPR/S/400/REV.1 |
S-Table-3.16 |
Thailand |
2020 |
Measures |
Internal taxes |
Chemicals |
Relevant information
|
Table 3.16 Excise tax
Goods/services; Ad valorem rate (%); Specific rate
Ozone-depleting substances; 30; n.a.
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Keywords
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Secretariat TPR |
WT/TPR/S/400/REV.1 |
S-Table-3.16 |
Thailand |
2020 |
Measures |
Internal taxes |
Other |
Relevant information
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Table 3.16 Excise tax
Goods/services; Ad valorem rate (%); Specific rate
Environmental impact business, such as golf courses, and others as prescribed by Ministerial Regulation; 50, 30; n.a.
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Keywords
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Secretariat TPR |
WT/TPR/S/395/REV.1 |
S-3§57 |
European Union |
2020 |
Measures |
Internal taxes |
Energy |
Relevant information
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3.57. The EU continues to harmonize three main categories of excise products — alcohol, energy and electricity, and tobacco - which are subject to minimum rates of excise duty, in order to provide a more level playing field in the internal market (Table 3.6). (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/395/REV.1 |
S-Table-A3.2 |
European Union |
2020 |
Measures |
Internal taxes |
All products/economic activities |
Relevant information
|
Table A3.2 Excise duties other than on EU harmonized products, by member State, 2020
(...)
Belgium
Product: (...) Environmental Levy
Rate: EUR 2.70-4.50/kg
Source: http://finances.belgium.be/fr/entreprises/accises
(...)
Denmark
Product: (...) Hazardous Waste; (...)
Rate: (...) DKK 5 per piece; (...)
Source: http://www.skat.dk/SKAT.aspx?oId=1921338
(...)
Finland
Product: (...) Oil waste; (...)
Rate: (...) EUR 0.0575 per kg; (...)
Source: https://www.vero.fi/en/businesses-and-corporations/about-corporate-taxes/excise_taxes/
(...)
Germany
Product: (...) Biofuels; (...)
Rate: (...) EUR 145 per g; (...)
Source: http://www.zoll.de/DE/Fachthemen/Steuern/Verbrauchsteuern/verbrauchsteuern_node.html
(...)
Italy
Product: Nitrogen oxide emissions; Sulphur emissions; (...)
Rate: EUR 209.00 per tonne/year; EUR 106.00 per tonne/year; (...)
Source: https://www.agenziadoganemonopoli.gov.it/portale/documents/20182/889198/Aliquote+nazionali+aggiornamento+al+1+gennaio+2015.pdf/9109f7b8-985a-4837-b0e0-ac09fdbbc77e
(...)
Sweden
Product: (...) Waste (landfills); (...)
Rate: (...) SEK 500 per tonne; (...)
Source: http://www.skatteverket.se/foretagochorganisationer/skatter/punktskatter.4.71004e4c133e23bf6db800057013.html
United Kingdom
Product: (...) Biofuels; Climate Change
Rate: (...) GBP 0.5795 per litre; GBP 0.00195 to GBP 0.00559 per kWh or GBP 0.01251 to GBP 0.01526 per kg, depending on commodity
Source: 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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Bio
Climate
Emissions
Environment
Hazardous
Waste
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Secretariat TPR |
WT/TPR/S/398/REV.1 |
S-3§36 |
Zimbabwe |
2020 |
Measures |
Internal taxes |
Energy |
Relevant information
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3.36. (...) imports of fuel are subject to a strategic reserve levy, a debt redemption levy, and a carbon tax (Section 4.2.3).
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Keywords
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Secretariat TPR |
WT/TPR/S/398/REV.1 |
S-Table-3.8 |
Zimbabwe |
2020 |
Measures |
Internal taxes |
Energy |
Relevant information
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Table 3.8 Excise taxes, 2017 and 2019
Commodity code corrected; Description of goods; Rate of duty 2017; Rate of duty 2019
3826.00.00; Biodiesel and mixtures ; USD 0.16/L; USD 0.16/L
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Keywords
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Secretariat TPR |
WT/TPR/S/398/REV.1 |
S-4§86 |
Zimbabwe |
2020 |
Sectors |
Internal taxes |
Energy |
Relevant information
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4.86. Fuel prices are controlled by the ZERA under the Petroleum (Petroleum Products Pricing) Regulations, 2018 (S.I. 10 of 2019). (...) The Government collects the following taxes and levies (August 2019): (...) carbon tax collected by the ZIMRA: USD 0.04/L of petrol and USD 0.013/L of diesel; (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/402/REV.1 |
S-3§50 |
Macao, China |
2020 |
Measures |
Internal taxes, Tax concessions |
Manufacturing, Other |
Relevant information
|
3.50. (...) the tax rate on motor vehicles and motorcycles was raised through Law No. 14/2015, which amended Law No. 5/2002 (Table 3.6). The motor vehicle tax is progressive, based on the taxable value of new motor vehicles. Transactions of second-hand motor vehicles are not subject to this tax. There is also a tax exemption for environmentally friendly motor vehicles. [51]
[51] Revised Regulation on Motor Vehicle Tax (Law No. 1/2012).
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Keywords
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Government TPR |
WT/TPR/G/413 |
G-3§11 |
Singapore |
2021 |
Measures |
|
Energy, Manufacturing |
Relevant information
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3.11 [Becoming a 'Bright Green Spark'] As a small island city-state, Singapore has limited natural resources to generate alternative energy. Nonetheless, we will meet our commitments under the Paris Agreement and aspire to achieve net-zero emissions as soon as viable in the second half of the century. To achieve this, we are investing in low carbon technologies, tapping on renewable energy at home and from the region and electrifying our vehicles. We are also developing Singapore into a carbon trading and services hub for the region, and reviewing our carbon tax to encourage companies to become more carbon efficient.
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Keywords
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Climate
Emissions
Energy
Green
MEAs
Natural resources
Renewable
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