Secretariat TPR |
WT/TPR/S/373 |
S-Table-III.10 |
Norway |
2018 |
Measures |
Internal taxes, Tax concessions |
Chemicals, Energy, Manufacturing |
Relevant information
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Table 3.10 Products subject to excise duties and rates, 2018
Products Rates Exemptions
(…)
Beverage packing:
Environmental tax —
Glass and metal
Plastic
Cardboard
Basic tax —
On single-use packaging
NKr 5.79 per unit
NKr 3.50 per unit
NKr 1.43 per unit
NKr 1.19 per unit Packaging covered by an approved return scheme is subject to a lower environmental tax rate depending on the return percentage.
Exemptions from the environmental tax for packaging used for beverages in powder form and breast milk substitutes.
Basic tax is not levied on single-use packaging for: milk and milk products, beverages made from cocoa and chocolate and concentrates thereof, products in powder form, cereal- and soya-based milk substitute products, and breast milk substitutes.
(...)
Hydrofluorocarbons (HFC) and perflourocarbons (PFC) NKr 0.4500 per kg Does not cover the recycling of HFC and PFC.
Mineral products
CO2-tax:
Mineral oil, high rate
Mineral oil, in domestic aviation
For fishing and catching inshore waters
Petrol
Natural gas
LPG
Sulphur tax on mineral oil containing more than 0.05% weight of sulphur
Base tax on heating oil
Mineral oil used in wood-processing
NKr 1.33 per litre
NKr 1.28 per litre
NKr 0.29 per litre
NKr 1.16 per litre
NKr 1.00 per standard cubic metre
NKr 1.50 per kg
Øre 13.1 per litre for each 0.10% weight sulphur
NKr 1.63 per litre
NKr 0.20 per litre CO2 tax is not payable on the use of mineral products for aircraft in international service and ships in international service.
Biodiesel is exempt from CO2, sulphur and basic tax. Reduced rates apply for certain types of industry.
Nitrogen oxides (NOx) NKr 21.94 per kg Exemptions apply to business organizations which have signed the Environmental Agreement on NOx 2018 2025; vessels used for fishing and hunting in remote waters; and direct international shipping.
(...)
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Secretariat TPR |
WT/TPR/S/373 |
S-IV§88 |
Norway |
2018 |
Sectors |
Internal taxes |
Energy |
Relevant information
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(…) Recent reductions in the general corporate tax rate have been balanced by commensurate increases in the special petroleum tax to maintain a marginal tax rate of 78%. [83] (…)
[83] For 2018, petroleum companies are subject to ordinary corporate income tax (23%), special petroleum tax (55%), as well as taxes on emissions of carbon dioxide and nitrogen oxides. (...)
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Secretariat TPR |
WT/TPR/S/373 |
S-IV§98 |
Norway |
2018 |
Sectors |
Internal taxes |
Energy |
Relevant information
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As of 1 January 2018, the electricity rates paid by households and services industries include an electricity tax of NKr 0.1658 per KWh. (...) Moreover, the tariffs households pay to their suppliers of electricity include the costs of "green" certificates the suppliers must purchase to finance renewable energy projects. (...)
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Secretariat TPR |
WT/TPR/S/382 |
S-Table-III.3 |
United States of America |
2018 |
Measures |
Internal taxes |
Chemicals |
Relevant information
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Table 3.4 Federal excise taxes
Fund/subject Products
(…)
General funds
(…)
Ozone-depleting chemicals Certain CFC and related chemicals
(…)
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Secretariat TPR |
WT/TPR/S/382 |
S-IV§70 |
United States of America |
2018 |
Sectors |
Internal taxes, Loans and financing |
Other |
Relevant information
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The management of used fuel, including the disposal of high-level waste, is the responsibility of the Federal Government. A charge has been levied on sales of electricity generated by nuclear power since 1982. The proceeds have been accumulated in the Nuclear Waste Fund, which was set up to finance the permanent and safe disposal of highly radioactive waste. The Fund was valued at US$44.5 billion at the end of September 2017. At present, public utilities store their waste on-site, in specially designed pools or in steel and concrete casks, while agreement on a long-term storage site remains pending.
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Secretariat TPR |
WT/TPR/S/235/REV.1 |
S-III§41 |
United States of America |
2010 |
Measures |
Internal taxes |
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Relevant information
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Federal excise taxes maintained on fuels, crude oil and petroleum products, and ozone depleting chemicals among others
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Secretariat TPR |
WT/TPR/S/214/REV.1 |
S-III§25 |
European Union |
2009 |
Measures |
Internal taxes |
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Relevant information
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Excise duty continues to apply to energy products (e.g. petrol and gasoline, electricity, natural gas, coal and coke).
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Secretariat TPR |
WT/TPR/S/214/REV.1 |
S-III§29 |
European Union |
2009 |
Measures |
Internal taxes |
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Relevant information
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The energy tax in the EC is regulated by Directive 2003/96/EC, in force since 1 January 2004. This Directive widened the scope of the EC's minimum rate system for energy products (previously limited to mineral oils), to all energy products including coal, natural gas, and electricity.
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Secretariat TPR |
WT/TPR/S/218/REV.1 |
S-III§22, 29 |
Guyana |
2009 |
Measures |
Internal taxes |
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Relevant information
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Under the Customs Act, an environmental tax is levied on every unit of non-returnable metal, plastic, glass or cardboard container of any alcoholic or non-alcoholic beverage imported into Guyana.
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Secretariat TPR |
WT/TPR/S/377 |
S-III§75 |
Chinese Taipei |
2018 |
Measures |
Internal taxes |
Manufacturing, Other |
Relevant information
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The Specifically Selected Goods and Services Tax (SSGST) continues to be charged on "high-priced" goods, such as (…) turtle shells, hawksbill, coral, ivory, and furs and fur products, (…) More than 40% (30% in 2013) of SSGST revenue was collected at the border in 2017.
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