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The environmental measures contained in the tax reform have helped to reduce emissions of some of the main pollutants. It is estimated that in 2014 and 2015 taxes on polluting fuels led to a 11.8 Mt (6.5%) fall in emissions of carbon dioxide, the main cause of the greenhouse effect. That drop is equivalent to 20.4% of that agreed by Mexico for 2014 and 2015 as part of the international agreements promoted by the UN Climate Change Convention.

(...) Although imports of petrol and diesel are duty free, various taxes are applied. A fuel levy of N$0.10 (both types of diesel) and N$0.12 (petrol) per litre is used to fund the Road Administration Fund. A carbon emission levy is currently under discussion.

The Gambia levies a number of "other duties and charges" (ODCs) at the border; ODCs are bound at 10% in its schedule of concessions :
a. ECOWAS Community levy (Section 2.3.2.1).
b. African Union levy – The new tax took effect on 1 January 2017 and is levied at 0.2% on the c.i.f. value of imports from non-African origins.
c. Environmental tax on imports.

(...) 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
(...)

(...) Oil imports have decreased from about 13 million tonnes per annum (mtpa) in the early 2000s to 12.4 mtpa in 2013 and 10.9 mtpa in 2015. This is partly due to the CO2 incentive tax imposed since 2008 on fossil fuels, as well as to oil substitution through natural gas and renewable energies and efficiency gains in transportation, heating etc. Due to the closure of the Collombey refinery in March 2015, the share of crude oil in Swiss oil imports has decreased from around 37% to circa a quarter.

In addition to other community duties and taxes, Burundi imposes levies such as administrative fees at a rate of 0.5% on the c.i.f. value of all imports, the security charge at a rate of 1.15% on the c.i.f. value, and a pollution tax of BIF 2 million per vehicle on all vehicles that are more than ten years old.

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

Colombia also taxes the consumption of certain products, both imported and domestic, such as (…) ; plastic bags; and fossil fuels according to their carbon content.