Secretariat TPR |
WT/TPR/S/365 |
S-Table-III.5 |
The Gambia |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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Table 3.5 Selected indirect tax revenues, by source, 2011-16
(Dalasi million)
Source 2011 2012 2013 2014 2015 2016a
(...)
Environmental tax Domestic 0.28 0.11 0.10 0.12 0.15 0.41
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Keywords
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Secretariat TPR |
WT/TPR/S/365 |
S-III§40 |
The Gambia |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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For onions, potatoes, and cement, excise taxes were eliminated in 2017. The excise tax (and the environmental tax) on cigarettes and tobacco have been raised due to public health concerns as well as in fulfilment of WHO Framework Convention on Tobacco Control (FTCT) commitments. The excise tax for cigarettes in 2017 is D20/pack (up from D5/pack in 2013); for tobacco, it is D330/kg in 2017 (up from D37.5/kg in 2013).
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Keywords
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Secretariat TPR |
WT/TPR/S/365 |
S-III§41 |
The Gambia |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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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.
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Keywords
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Secretariat TPR |
WT/TPR/S/355/REV.1 |
S-IV§65 |
Switzerland and Liechtenstein |
2017 |
Sectors |
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All products/economic activities |
Relevant information
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The revised law on CO2 emissions of 31 December 2012 entered into force on 1 January 2013 (RS 641.71) together with its implementing ordinance of 30 November 2012 (RS 641.711). Switzerland has undertaken to reduce its greenhouse gas emissions by 2020 by 20% compared to 1990. In order to achieve that goal, the burden of reduction has been split between the residential sector and the transportation sector, taking into account the reduction potential of each sector. A SwF 25 million technology fund has been set up to guarantee loans to companies that are innovative in their use of energy. The CO2 levy on fossil fuels increased from SwF 36 per tonne of CO2 to SwF 60, and recently to SwF 84. If emission targets are not met, the levy may be increased up to SwF 120 until 2020. Part of the revenue from this levy is earmarked as additional finance for an ecologic building programme which started in 2010. Some sectors which are exposed to international competition may be exempted from the CO2 levy, provided they accept binding emission reduction targets.
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Keywords
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Secretariat TPR |
WT/TPR/S/355/REV.1 |
S-IV§68 |
Switzerland and Liechtenstein |
2017 |
Sectors |
Internal taxes |
Energy |
Relevant information
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(...) 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.
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Keywords
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Secretariat TPR |
WT/TPR/S/362 |
S-III§25 |
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2017 |
Measures |
Internal taxes |
Chemicals, Manufacturing |
Relevant information
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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).
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Keywords
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Secretariat TPR |
WT/TPR/S/362 |
S-Table-III.1 |
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2017 |
Measures |
Internal taxes |
Chemicals, Manufacturing |
Relevant information
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Table 3.1 Ecotax, 2016
Product Rate applied
Batteries and accumulators 0.5% of the c.i.f. value or the domestic production cost
Disposable recipients and packaging other than in plastic and containing various products 0.5% of the c.i.f. value
Empty disposable recipients and packaging other than in plastic 0.25% of the c.i.f. value
Sulphur under the transit regime CFAF 25/kg
Tobacco and cigarettes 5% of the c.i.f. value or the domestic production cost
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Keywords
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Secretariat TPR |
WT/TPR/S/362 |
S-III§17 |
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2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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A third private company, the Ivorian Automobile Technical Inspection Company (SICTA), handles the identification and valuation of imported used vehicles (except motorcycles and agricultural machinery). An anti pollution charge (CFAF 120,000) is payable for personal vehicles 11 or more years old (plus increments of CFAF 10,000 for each additional year of age), but according to the Customs, this measure is not effective in deterring the importation of old vehicles; the import ban on vehicles more than seven years old was abolished in 2002.
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Keywords
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Secretariat TPR |
WT/TPR/S/362 |
S-IV§40 |
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2017 |
Sectors |
Internal taxes |
Forestry |
Relevant information
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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.
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Keywords
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Secretariat TPR |
WT/TPR/S/362 |
S-IV§30 |
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2017 |
Sectors |
Internal taxes, Non-monetary support |
Forestry |
Relevant information
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The "Terra Ranka" Plan provides for capacity building for the Directorate General of Forests and Hunting and in particular its capacities for guidance and planning of forest exploitation. The PNIA envisages the adjustment of forest taxes as well as taxes on wildlife exploitation; revision of the forestry code to improve forest resource management on a community basis; and the introduction of a wood charcoal tax as part of the reorganization of the wood and charcoal industry.
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Keywords
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