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Norway has a number of other charges on imports; these include VAT, excise taxes and the agricultural research levy. (…) The excise tax system is mainly devised to act as a disincentive for tax products deemed (…) harmful to the environment (…)

Box 1.1 Key measures of the 2014 Tax Reform
(...)
Green taxes
• A flat rate tax on fossil fuels was established, based on carbon content. In 2015, the rates charged on different types of fuel were as follows: propane: Mex$5.91 cents per litre; butane: Mex$7.66 cents per litre; gasoline (petrol) and aviation fuel: Mex$10.38 cents per litre; jet fuel and other kerosenes: Mex$12.40 cents per litre; diesel: Mex$12.59 cents per litre; fuel oil: Mex$13.45 cents per litre; petroleum coke: Mex$15.60 per tonne; coking coal: Mex$36.57 per tonne; coal: Mex$27.54 per tonne; other fossil fuels: Mex$39.80 per tonne of carbon contained in the fuel. The amount of the tax will be adjusted annually according to the variation in the national consumer price index, so as to remain constant in real terms.
• The reform also introduced an ad valorem tax on pesticides, herbicides and fungicides, based on the product's toxicity category, with rates of between 0% and 9% as from 2015 (in 2014 the rates were between 0% and 4.5%). In the case of imports, the tax base is the value used for tariff purposes, plus other levies payable, except for VAT.
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Imported goods are subject to VAT, and may also be subject to Special Consumption Tax and an Ecological Tax. (...)

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

Colombia also taxes the consumption of certain products, both imported and domestic, such as (…) ; plastic bags; and fossil fuels according to their carbon content.

The changes introduced by the tax reform cover six areas: (i) changes to income taxation; (ii) taxation of the real estate market; (iii) stamp duties; (iv) environmental taxes; (v) corrective taxes (tobacco, alcoholic beverages and non alcoholic beverages containing added sugar); and (vi) measures to control tax evasion and avoidance. (...)

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.

Both imported and domestic goods are subject to a number of internal taxes, namely: the sales tax, the production and consumption tax, the selective consumption tax and the tax on petroleum products (Table 3.7). Since May 2010, an eco tax that varies according to the vehicle's price has been levied on imports of used vehicles.

The provinces of Quebec and Prince Edward Island also levy a specific duty on new tyres. In Quebec, the tax rate of Can$3 per tyre has remained unchanged since the previous review. Prince Edward Island levies the environment tax at the rate of Can$4 per new tyre. However, since April 2012, the tax rate on tyres with a rim size greater than 43.18 centimetres (17 inches) has been raised to Can$11.25 per tyre.

Table 3.2 International trade taxes as a share of total tax revenue, 2013/14-2016/17
(per cent)
Type 2013/14 2014/15 2015/16 2016/17
(...)
Environmental levy n.a. n.a. 0.6 0.6