Secretariat TPR |
WT/TPR/S/353/REV.1 |
S-Table-III.7 |
Belize |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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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
(...)
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Secretariat TPR |
WT/TPR/S/353/REV.1 |
S-III§82 |
Belize |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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EPZs (export processing zones) pay an environmental tax (Section 3.1.3) and a business tax on local sales (Section 3.3.1.1.3). (...)
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Secretariat TPR |
WT/TPR/S/353/REV.1 |
S-IV§14 |
Belize |
2017 |
Sectors |
Internal taxes |
Not specified |
Relevant information
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(...) The Environment Tax is applied, at 2%, to all non-CARICOM imports (Sections 3.1.2 and 3.1.3).
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Keywords
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Secretariat TPR |
WT/TPR/S/358/REV.1 |
S-IV§84 |
Brazil |
2017 |
Sectors |
Internal taxes |
Energy |
Relevant information
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(...) According to a 2011 Federation of Industries of the State of Rio de Janeiro (FIRJAN) survey at the time of the previous TPR, Brazil had the fourth (out of 27 countries) highest electricity price for industrial consumers; some 48.6% of that price was attributable to federal and state-level taxes (PIS/COFINS and ICMS), as well as to sector-specific charges. [127] (...)
[127] The sector-specific charges finance a variety of programmes, including for cross-subsidization of regions and consumers, safety of the electricity system, research and development, alternative energy sources, and energy conservation. WTO document WT/TPR/S/283/Rev.1, 26 July 2013.
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Secretariat TPR |
WT/TPR/S/324 |
S-IV§93 |
Southern African Customs Union (SACU): Namibia |
2015 |
Measures |
Internal taxes |
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Relevant information
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(...) 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.
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Secretariat TPR |
WT/TPR/S/324 |
S-III§10 |
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2015 |
Measures |
Internal taxes |
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Relevant information
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(...) Levies are collected on certain agricultural products (Section 4); and an environmental levy on certain goods. A fuel levy and the road accident fund (RAF) levy are also in place.
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Secretariat TPR |
WT/TPR/S/326 |
S-III§104 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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Excise taxes are maintained on 15 product groups (including yachts and boats, in practice exempt) and 6 groups of services (including certain telephone services in practice zero rated or exempt), although over 90% (FY2010/11-2013/14) of revenue is derived from four product groups: petroleum products (16.6% in FY2013/14), liquors/alcohol/beer (36.9%), tobacco (15.9%), and motor vehicles (24.4%). [95] (...)
[95] More specifically these product groups comprise (...) ozone depleting halogenated hydrocarbon acrylic, (...) and, business with an environmental impact (i.e., golf courses). Excise Department/Ministry of Finance (2013).
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Secretariat TPR |
WT/TPR/S/326 |
S-III§104 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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(...) On 24 April 2013 a new excise tax structure was approved and expected to enter into force in 2016; the excise tax level is determined by engine size, carbon emission and types of fuel used. (...)
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Secretariat TPR |
WT/TPR/S/326 |
S-III§106 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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Concerns about automobiles relate to the various vehicle characteristics, such as engine size, weight, and wheelbase used in the excise tax calculation that is considered as complex and favouring domestically manufactured vehicles. Furthermore, the 2016 excise tax structure (see above) may not be technologically neutral, e.g. a hybrid car emitting CO2 higher than 100 g/km will be subject to a higher excise tax (20%-50% excise tax) than an eco-car emitting CO2 higher than 100 g/km (17% excise tax). The authorities indicated that for excise taxes on a hybrid car and an eco-car, in principle, three elements are taken into account: the CO2 emission, the size of engine, and the type of fuel, to determine the level of environmental friendliness, which the tax structure encourages.
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Keywords
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Emissions
Environment
Climate
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Secretariat TPR |
WT/TPR/S/326 |
S-IV§75 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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(...) The excise tax structure provides incentives for the purchase of small-engine cars (i.e. those with a capacity of 2000cc or below), to help promote the production of fuel-efficient and environmentally-friendly cars. (...) A change in excise tax policy is expected in 2016, with a movement away from being based on engine size and towards one based on carbon emissions.
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Keywords
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Emissions
Environment
Climate
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