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Korea imposes environmental waste charges on certain items that contain harmful substances and are difficult to recycle (Act on Promotion of Saving and Recycling of Resources). The charge is intended to ensure that manufacturers bear the cost of processing waste. It applies equally to imports and domestic goods.

The management of used fuel, including the disposal of high-level waste, is the responsibility of the Federal Government. A charge has been levied on sales of electricity generated by nuclear power since 1982. The proceeds have been accumulated in the Nuclear Waste Fund, which was set up to finance the permanent and safe disposal of highly radioactive waste. The Fund was valued at US$44.5 billion at the end of September 2017. At present, public utilities store their waste on-site, in specially designed pools or in steel and concrete casks, while agreement on a long-term storage site remains pending.

(...) The Environment Tax is applied, at 2%, to all non-CARICOM imports (Sections 3.1.2 and 3.1.3).

According to the Treaty on EAEU, trade between EAEU members is exempted from customs duties. Since there is no common border between RA and other EAEU members' goods are moved according to the "Customs Transit" customs procedure, in exception of being transported by air, electric transmission or pipelines. So, for goods imported from EAEU countries, importers have to pay indirect taxes (VAT and excise tax) no later than 20th day of the month following the importation day and also (...) environmental taxes in terms fixed in the tax code of RA.

The applied rate appears fairly low compared to those of other countries, especially the CARICOM's CET. If one takes into account other charges such as inspection fees and the environmental protection tax (Section 3.2.5), however, protection at the border is high. (...)

Under the Customs Act, an environmental tax is levied on every unit of non-returnable metal, plastic, glass or cardboard container of any alcoholic or non-alcoholic beverage imported into Guyana.

Table A1.5 Fiscal account of the general Government, 2010-17
(…)
Duties 0.7 0.7 0.6 0.7 0.9 0.7 .. ..
Payments for the utilization of natural resources and environment protection 0.3 0.3 0.6 0.8 0.7 0.6 .. ..
(…)

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. (...)

During the review period, a number of changes were made to taxes collected at the border. In particular, the amendment to the Customs and Excise Duties (Amendment) Act in April 2016 removed revenue replacement duties on CARICOM goods, and increased the scope of goods subject to excise duties. Following these changes, the border taxes are import tariffs, revenue replacement duties, and an environmental tax. These taxes are not applied on domestically produced goods or services; they are applied on imports from non-CARICOM countries only. Some taxes are collected on both domestically produced goods and services, and on imported ones; they include the general sales tax (GST) and excise duties (Section 3.3.1).

The proposed changes in the bill include (...) the imposition of an environment levy.