Search

Imported goods are subject to VAT, and may also be subject to Special Consumption Tax and an Ecological Tax. (...)

The changes introduced by the tax reform cover six areas: (i) changes to income taxation; (ii) taxation of the real estate market; (iii) stamp duties; (iv) environmental taxes; (v) corrective taxes (tobacco, alcoholic beverages and non alcoholic beverages containing added sugar); and (vi) measures to control tax evasion and avoidance. (...)

Table 3.10 SCT (Special Consumption Tax) as applied to petroleum products, 2015
Product description Tax rate TL
Auto and fuel biodiesel 1.1209/litre
(...) certain blended biodiesel 2.2985/kg
Certain blended biodiesel 1.3007/kg
(...)

(...) High-energy-consuming home appliances (e.g. air conditioners, refrigerators, televisions, and drum-type laundry machines) have been subject to a 5% rate of individual consumption tax (2010-2015). Individual consumption taxes also apply, in principle, to petroleum products other than petrol and diesel oil that are also subject to a transportation (energy environment) tax. Produced anthracite coal, a domestically produced item (Section 4.4.3), is not subject to this tax. (...)

The SACU Agreement (Schedule 1) also allows for the application of certain levies such as environmental levies (Main Report, Section 3). However, the authorities indicated that Lesotho does not use them.

An environmental tax is imposed on any non-returnable metal, plastic, glass or cardboard containers of beverages imported into Guyana at a rate of G$10 per unit of containers. The tax is not levied on equivalents for domestically-produced beverages. The authorities note that importers may have the environmental tax refunded if the containers are collected and exported. In May 2013, the Government proposed a Customs Amendment Bill which included reforming the environmental tax, but the Bill was not approved by the National Assembly.

Table 3.10 National excise tax, 2017
Products and services Rates
(…)
Plastic bags (other than reusable or biodegradable) Col$20 per bag

Table 1.3 Main taxes applied in 2015
Description Tax base
Indirect taxes
Eco tax Fixed, single, and definitive amount depending on the c.i.f. value of each used vehicle.
(...)

The energy tax in the EC is regulated by Directive 2003/96/EC, in force since 1 January 2004. This Directive widened the scope of the EC's minimum rate system for energy products (previously limited to mineral oils), to all energy products including coal, natural gas, and electricity.

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.