Secretariat TPR |
WT/TPR/S/362 |
S-Table-III.1 |
The West African Economic and Monetary Union: Mali |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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Table 3.1 Special tax on certain products (ISCP)
Product Rate (%)
(...)
Biodegradable plastic bags 10
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/362 |
S-III§20 |
The West African Economic and Monetary Union: Togo |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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Togo imposes excise duty on a certain number of products in accordance with community provisions (common report, section 3.1.5.2.2). With the exception of tobacco and alcoholic beverages, the rates of excise duty did not change during the period under review: (...) biodegradable plastic bags (5%); (...)
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Keywords
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Government TPR |
WT/TPR/G/361 |
G-II§18 |
Iceland |
2017 |
Measures |
Internal taxes |
Energy, Other |
Relevant information
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(...) 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.
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Keywords
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Government TPR |
WT/TPR/G/361 |
G-II§20 |
Iceland |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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(...) In its review, the Government intends to guarantee fair taxation of self-employed persons and SME's and improve coordination of environmental taxes.
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Keywords
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Secretariat TPR |
WT/TPR/S/361 |
S-III§47 |
Iceland |
2017 |
Measures |
Internal taxes, Tax concessions |
Chemicals, Manufacturing, Other |
Relevant information
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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.
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Secretariat TPR |
WT/TPR/S/361 |
S-III§52 |
Iceland |
2017 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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The general excise duty was abolished as of 1 January 2015. However, a specific excise is still charged on certain motor vehicles (e.g. rental cars, taxis, etc.), based on CO2 emissions. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/361 |
S-III§54 |
Iceland |
2017 |
Measures |
Internal taxes |
Energy |
Relevant information
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(...) A carbon tax is also charged on domestic and imported carbon based fuels as a specific duty per litre which varies by product based on its emissions. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/361 |
S-III§93 |
Iceland |
2017 |
Measures |
Internal taxes |
Not specified |
Relevant information
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The main legislative acts for excise duties are: Act No. 29/1993 on Excise Duties on Vehicles, Fuel, etc.; Act No. 96/1995 on Alcohol and Tobacco Tax; Act No. 129/2009 on Environmental and Resource Taxes; and Act No. 87/2004 on Oil Tax and Mileage Fee. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/361 |
S-Table-III.8 |
Iceland |
2017 |
Measures |
Internal taxes |
Energy, Manufacturing |
Relevant information
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Table 3.8 Excise duties and related taxes, 2017
Product Excise duty rate
(...)
Excise duties on vehicle fuel (...)
Biofuels Reduction based on the proportion of biofuel
Environment tax
Petrol ISK 5.50/litre
Diesel ISK 6.30/litre
Mineral oils ISK 6.90/kg
Fuel oil ISK 7.75/kg
Excise duties on private motor vehicles
Emissions in grams of CO2/km Standard % Taxis and rental cars %
Depending on CO2 rating 0-65% 0-30%
(...)
Semi-annual road tax
0-3,500 kg
Emissions of 0-120 g of CO2/km ISK 5,810
Emissions greater than 120 g of CO2/km ISK 5,810 + 139/g of COs/km over 121 g of CO2/km
More than 3,500 kg ISK 54,420 + 2.32/g over 3,500 g up to a maximum of ISK 85,660
(...)
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Keywords
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Bio
Emissions
Environment
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Secretariat TPR |
WT/TPR/S/361 |
S-IV§64 |
Iceland |
2017 |
Sectors |
Internal taxes |
Fisheries |
Relevant information
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Under Act No. 74/2012, vessel operators must pay a fishing fee to offset the cost of services provided by the State and as a tax on the exploitation of marine resources. (…)
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