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Since 1 January 2006, pursuant to Iceland's commitments under the EU Directive on packaging and packaging waste , Iceland has levied a recycling fee upon importation on all cardboard, paper, and plastic packaging waste. Certain other categories of products (listed by HS code) are also subject to a recycling or disposal fee upon importation – oil products, organic solvents, halogenated compounds, isocyanates and polyurethanes, paint, printing inks, batteries and accumulators, photographic products, mercury products, pesticides, refrigerants, tyres, motor vehicles, synthetic fishing gear, and electrical and electronic equipment. [49] Importers, at the time of importation, should declare the net weight of all packaging imported into Iceland on the basis of which a fee is levied and collected by Customs. Exported packaging is exempt from the fee provided the exporter can demonstrate the packaging will be transported out of the country. The recycling fees on domestic packaging are collected by regional tax authorities in the same manner as the excise tax. The recycling fee is collected in a recycling fund which is managed by a seven-member board. The fees are then channelled to cooperatives operated by local authorities to offset their costs of operating waste collection and disposal facilities. The fund has been running a surplus in recent years and has set aside the additional amounts for future liabilities. The recycling fee varies depending on type of packaging or product concerned. The fees have been updated several times; as of January 2017, the recycling fee for paper/paperboard packaging was ISK 15/kg and for plastic packaging ISK 16/kg; fees for other products vary considerably, e.g. ISK 0.20/kg for certain oils, ISK 2,880/kg for certain photographic products, and ISK 707/piece for certain batteries for vehicles. In 2015, the recycling fees levied on imported goods amounted to ISK 1,147.2 million.

[49] The law (Act No. 162/2002) provides for a special exemption for manufacturers and importers of electrical and electronic devices if they have their own system for the collection of electric and electronic waste in the country and dispose of it appropriately.

Table 3.6 Excise rates, 2011 and 2014 ($A)
Commodity: Biodiesel
Rates applying from 1 February 2011: 0.38143a
Current rates February 2014: 0.38143
(…)

The tourism bed tax expired in January 2014, in accordance with provisions of the GST (Goods and services tax) Act. It was reinstated briefly between April and November 2014 at the rate of US$8 per night bed (section 4.5.2). As of November 2015, it was replaced with a green tax levied at the rate of US$6 per bed night, payable in US dollars. The green tax applies to tourist resorts, tourist hotels and tourist vessels (including foreign vessels) registered with the Ministry of Tourism. Foreign tourist vessels are liable for the duration of stay of the vessel. Maldivians and resident permit holders staying at these establishments are not required to pay the tax. The intended purpose of the green tax is for the management of waste from local resorts and other islands. With its specific rate, the tax is likely to have a disproportionate effect on small and medium businesses compared to larger facilities. The authorities indicated that the tax does not apply to guest houses.

The taxable value of GST (Goods and Services Tax) for imported goods is the sum of following amounts:
(...) • The amount of levy paid or payable on goods under the Climate Change Response Act 2002.

The aim of the Government led tax reform is to improve redistributive justice through a more progressive system of raising taxes that will be earmarked chiefly for educational reform. Chile will move closer to the taxation structures currently in place in the OECD countries while ensuring at the same time that the economy grows in a more socially and environmentally balanced way.

A number of imported and domestically-produced goods are also subject to the consumption (excise) tax. The consumption tax is levied on: products that are harmful to human health, social order and the environment; luxury goods; high-energy consumption and high-end products; and non-renewable and non-replaceable petroleum products. Tax rates continue to vary considerably depending upon the product; they can be ad valorem, specific or compound. Tax rates and the list of products subject to this tax may be modified as required (Table 3.4).

Since 2011, SCT (Special Consumption Tax) rates on most petroleum products have been increased, except for fuel oils, liquefied natural gas (LNG) not used as fuel oil in motor vehicles, and a few zero-rated items. Additionally, the SCT now also applies to (...) certain blended biodiesels (...)

Wood exports are subject to the DUS, ranging from 1% to 35%, applied to the reference prices that date from 1994 and are often lower than the actual export prices. Exports of wood in log form are further subject to a reforestation tax of 2% of the reference price used as a basis for the DUS. In addition, Ivorian logs exported or sold on the domestic market are subject to a felling tax and a special forest conservation and development tax. These taxes are payable by the party making the customs declaration or by the recipient of the delivery on the domestic market.

(...) In its review, the Government intends to guarantee fair taxation of self-employed persons and SME's and improve coordination of environmental taxes.

Korea's relatively complex indirect tax structure remains unchanged. It comprises a broad based VAT, individual consumption (special excise) taxes, and other taxes on liquor, property transactions (stamp tax), and securities transactions. There is also a transportation (energy-environment) tax, education tax, and special tax on rural development. Exports are generally exempt from indirect taxes, except mainly for individual consumption and transportation-energy-environment taxes applied to inputs of petroleum products used in their production, though the amount of paid tax is refundable or deductible. Exports are zero-rated for VAT.