Secretariat TPR |
WT/TPR/S/355/REV.1 |
S-Table-III.6 |
Switzerland and Liechtenstein |
2017 |
Measures |
Internal taxes |
Energy |
Relevant information
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[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
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/355/REV.1 |
S-III§76 |
Switzerland and Liechtenstein |
2017 |
Measures |
Internal taxes |
Chemicals, Energy |
Relevant information
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Switzerland and Liechtenstein apply certain indirect taxes that are also levied on imports, notably value added tax (VAT), but also a motor vehicle tax, a consumption tax on mineral oils and fuels, a CO2 tax on fossil fuels, an incentive fee on volatile organic compounds (VOCs), and taxes on tobacco and alcoholic beverages (beer and spirits). (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/355/REV.1 |
S-III§81 |
Switzerland and Liechtenstein |
2017 |
Measures |
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Energy |
Relevant information
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The CO2 levy, which entered into force on 1 January 2008, is designed to reduce the use of fossil fuels and thus the associated CO2 emissions. The tax rate was originally set at SwF 12 per tonne of CO2, gradually rising to SwF 60 per tonne in 2014 with further increases anticipated in 2016 and 2018, depending on the CO2 emission targets triggering the tax hikes. The maximum levy established in the legislation is SwF 120 per tonne of CO2. From 1 January 2016, the levy has been set at SwF 84 per tonne of CO2 which, inter alia, translates into SwF 216.70 per 1,000 kg of natural gas, or SwF 222.60 per 1,000 litres of extra-light heating oil (at 15°C). Energy-intensive industries are exempted from the CO2 levy provided they participate in Switzerland's Emissions Trading Scheme (ETS) or otherwise commit to emission reductions (non-ETS).
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Keywords
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Secretariat TPR |
WT/TPR/S/355/REV.1 |
S-III§82 |
Switzerland and Liechtenstein |
2017 |
Measures |
Internal taxes, Tax concessions |
Chemicals |
Relevant information
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The purpose of the tax on volatile organic compounds (VOCs) is to provide an incentive to reduce the use of such substances in products such as paints, varnishes, and various cleaning solutions. The tax is levied on imports and on domestic production. On imports, the tax is generally collected at the time of importation, and the quantity of VOCs in the concerned goods must be stated in the import declaration. The tax rate is SwF 3 per kg. Goods may be exempted from the VOC tax if they are used in such a way that the substances are not released into the environment, or if they are exported. The tax has been designed not to distort cross-border competition. The proceeds from this tax, approximately SwF 120 million annually, are redistributed to the population in equal amounts through the health insurance companies. [49]
[49] The health insurance companies have been chosen for this task as all persons residing in Switzerland are required to have health insurance. A portion of the revenue from the CO2 levy is also redistributed in this manner. Federal Office for the Environment online information. Viewed (in French) at: www.bafu.admin.ch/dokumentation/medieninformation/00962/index.html?lang=fr&msg-id=39100.
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Keywords
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Secretariat TPR |
WT/TPR/S/369/REV.1 |
S-III§Table-III.6 |
Montenegro |
2018 |
Measures |
Internal taxes |
Energy |
Relevant information
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Table 3.6 Excise tax rates, 2017-18
Rates
(...)
Mineral oils, mineral oil derivatives and their substitutes (…) Natural gas (HS 2711 11 and 2711 21) used as motor fuel, industrial and commercial purposes, and for heating: zero. Fuel oil (HS 2710 19 61 00 to 2710 19 69 00), €19.50 per 1,000 kg (...) Bio fuel, €350 per 1,000 litres
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-III§55 |
Norway |
2018 |
Measures |
Internal taxes |
All products/economic activities |
Relevant information
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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 (…)
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-III§58 |
Norway |
2018 |
Measures |
Internal taxes |
Fisheries |
Relevant information
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The main changes to the VAT Act during the period concern procedural aspects and modifications due to changes in other laws. Changes introduced in 2014 were to align the terminology to that used in the Fisheries Act, thus the reduced rate category of "raw fish" has been expanded to cover "wildlife marine resources". (...)
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Keywords
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Fish
Natural resources
Wildlife
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Secretariat TPR |
WT/TPR/S/373 |
S-Table-III.9 |
Norway |
2018 |
Measures |
Internal taxes, Tax concessions |
Fisheries, Services |
Relevant information
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Table 3.9 VAT rates and exemptions, 2018
Products/sector Rate
(…)
Reduced rate:
(…) Wildlife marine resources (…) 11.11%
(…)
Exemptions:
a) General exemptions from VAT:
(…) offsetting emission allowances (…) Exempt without right to deduct VAT
(…)
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Keywords
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Emissions
Natural resources
Wildlife
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Secretariat TPR |
WT/TPR/S/373 |
S-III§60 |
Norway |
2018 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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Norway has an Excise Act and related regulations that provide the framework for excise duties, together with the Storting's annual decisions on each of the excise duties respectively. The excise rates are updated annually by the Storting, in line with changes in the consumer price index, so that the tax incidence will remain unchanged. As of 2018, there were 17 categories of excise duties applied mainly on goods, but also on emissions (NOx) (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-III§61 |
Norway |
2018 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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Excise duties are generally applied equally to domestic and imported products but there are sometimes exceptions, lower rates, or refunds provided to domestic operations or certain sectors. For example, there are refunds on the CO2 tax on mineral oil for the wood processing and fish meal/oil industries; and also for domestic aviation and fishing in coastal waters. (...)
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