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(...) A carbon tax on all liquid fuels and LPG, and a resource tax on hot water were adopted in 2010. The temporary resource tax on electricity expired in 2016.

The government introduced a green tax of US$6 per bed-night from each arriving tourist, staying in tourist establishments, excluding guest houses. The Green tax collection was commenced from 1 November 2015, and is meant to be utilized for environmental protection, conservation and waste management.

Table 3.7 Taxes and fees collected at the border, fiscal year 2015-16
(BZ$)
Type of taxes Value Share (%)
Border taxes
Environmental tax 31,274,740.45 7.1
(...)

Table 3.6 Other internal duties and taxes, 2005 and 2016
(% of the c.i.f. customs value)
Description Range 2005 Range 2016
Environmental protection tax (chemicals, cells, batteries) 5% 5%
Tax for the benefit of the financing fund for biological recovery periods in the fisheries sector 1%
(...)

A tax of 0.5% on olive oil in, bulk and a tax of 1% on dates are also levied on exports of such products. Two new taxes have also been introduced since 2009: one of TND 300/tonne on used radiators (subheading 870891) ; and another to finance biological recovery, of which the proceeds go to the financing fund for biological recovery periods in the fisheries sector. The biological rest system is financed by a tax on fishery products, including aquaculture products for export or for sale on the domestic market by partially or wholly exporting enterprises, international trading companies or enterprises operating in economic activity parks. Consequently, imports are not subject to this tax. The tax is payable at a rate of 2% on the customs value of the exported goods.

Table 3.6 Duties and taxes collected at the border, 2009-13
(G$ million)
2009 2010 2011 2012 2013
Environmental tax 674.0 776.8 1,014.1 1,070.9 1,071.7

The Environmental Protection Levy (EPL) was introduced in FY 2007/08; it applied only to imports at a rate of 0.5% of the c.i.f. value. As from 1 June 2015, the EPL applies to the sale of all manufactured goods, locally produced and imported, including from CARICOM.

Pursuant to Law No. 2008 09 of 30 December 2008, an ecotax on polluting activities is imposed on a list of imported or domestic products at rates ranging from 0.25% to 5% of the c.i.f. value or production cost for domestically produced products (Table 3.1).

Table A3.3 Goods subject to the Ecological Tax
Description Rates (CVEsc/kg)
I. Products and packaging of large consumption
Batteries and cells of electric batteries 100
Rechargeable batteries 50
Articles for the transportation or packing of goods made of plastics, corks, lids, caps and other devices designed for sealing containers, of plastic (PET and derivatives) 50
Carboys, bottles, flasks, jars, pots, vials, ampoules and other glass containers for transport or packaging (glass and similar items) 50
Tanks, casks, drums, jerry cans, cans, boxes and similar containers (metal) 50
Paper and cardboard, coated 50
Rockets, fireworks, firework bombs, firecrackers and other pyrotechnic articles 200
Plastic foil in rolls 60
Photographic plates and films for disposable photos 50
Aluminium foil in rolls 80
Kitchen utensils in disposable or non-disposable plastic 80
Cigarettes and cigarillos 200
New tyres 50
Retreaded or used tyres 100
Plastic cups 80
Petroleum oils and derivatives 2
Plastic trays for eggs 5
Packing cases, boxes, crates, casks and similar wood packaging, wood cable reel, pallets 20
Disposable diapers for babies and children 5
Chewing gum 100
Electrical and electronic products 2
Balloons 10
II. Products and packaging for industrial production and subsidiary materials
Articles for the transportation or packing of goods made of plastics, corks, lids, caps and other devices designed for sealing containers, of plastic (PET and derivatives) 25
Carboys, bottles, flasks, jars, pots, vials, ampoules and other glass containers for transport or packaging (glass and similar items) 2
Tanks, casks, drums, jerry cans, cans, boxes and similar containers (metal) 11
Paper and cardboard, coated 10
Plastic foil in rolls 25
Aluminium foil in rolls 18
Packing cases, boxes, crates, casks and similar wood packaging, wood cable reel, pallets 2

(...) VAT remains the main indirect (consumption) tax component, followed by the transportation-energy-environment tax. (...)