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Imports of certain types of machinery and equipment not produced in Colombia are excluded from payment of VAT. (…) In order to obtain relief from VAT on certain types of machinery [44], the importer must apply through the VUCE for a certificate from the MinCIT (Domestic Goods Registration Group). During the review period, goods delivered by express delivery or courier of a value not exceeding US$200 were added to the list of imports excluded from payment of VAT.

[44] (...) machinery intended for environmental improvement. (...)

(...) According to a 2011 Federation of Industries of the State of Rio de Janeiro (FIRJAN) survey at the time of the previous TPR, Brazil had the fourth (out of 27 countries) highest electricity price for industrial consumers; some 48.6% of that price was attributable to federal and state-level taxes (PIS/COFINS and ICMS), as well as to sector-specific charges. [127] (...)

[127] The sector-specific charges finance a variety of programmes, including for cross-subsidization of regions and consumers, safety of the electricity system, research and development, alternative energy sources, and energy conservation. WTO document WT/TPR/S/283/Rev.1, 26 July 2013.

Jamaica charges other taxes and fees which in most cases apply to both domestic and imported goods: the General Consumption Tax, the Special Consumption Tax, the Environmental Protection Levy, the Customs Administrative Fee, the Standard Compliance Fee, as well as basic and additional stamp duties.

(...) In addition to customs duties and VAT, government revenue is derived from indirect taxes such as (...) an ecological tax on packaging (...)

Developments during the period include the introduction of the Telecommunications Levy in 2011, which was further revised in 2013 and 2014. The levy was introduced to have one composite tax applied to telecommunications services. The levy replaced all other taxes, including VAT, NBT, Environment Conservation Levy and Mobile Subscribers' Levy, in order to simplify the tax structure for telecom. (...)

Excise taxes are levied on beer, wine and spirits; tobacco and tobacco products; petroleum products, denatured alcohol, and biodiesel; motor vehicles; and electricity. (...)

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). (...)

Other charges on imports, 2019
Tax Rates Taxable goods/services Exempt goods/services
General sales tax (GAT)
Energy efficient goods (Article 38 of the Law Regulating the Rational Use of Energy (Law No. 7447) of 3 November 1994)
Electric vehicles and spare parts (Article 9 of the Law on Incentives for and the Promotion of Electric Transport (Law No. 9518) of 25 January 2018)

The consumption (excise) tax is levied on: products that are harmful to (…) the environment; high-energy consumption (…) and non-renewable and non-replaceable petroleum products. (…)

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. (...)