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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.

Developments during the period include the introduction of the Telecommunications Levy in 2011, which was further revised in 2013 and 2014. The levy was introduced to have one composite tax applied to telecommunications services. The levy replaced all other taxes, including VAT, NBT, Environment Conservation Levy and Mobile Subscribers' Levy, in order to simplify the tax structure for telecom. (...)

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.

Excise taxes are levied on beer, wine and spirits; tobacco and tobacco products; petroleum products, denatured alcohol, and biodiesel; motor vehicles; and electricity. (...)

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.

(...) 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.

Selective consumption tax (ISC)
Energy efficient goods (Article 38 of the Law Regulating the Rational Use of Energy (Law No. 7447) of 3 November 1994) (…) Electric vehicles and spare parts (Article 9 of the Law on Incentives for and the Promotion of Electric Transport (Law No. 9518) of 25 January 2018)

Table A1.5 Fiscal account of the general Government, 2010-17
(…)
Duties 0.7 0.7 0.6 0.7 0.9 0.7 .. ..
Payments for the utilization of natural resources and environment protection 0.3 0.3 0.6 0.8 0.7 0.6 .. ..
(…)

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 (…)

Structure of direct and indirect tax revenue, 2011/12-2017/18
2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18
(...) (...) (...) (...) (...) (...) (...) (...)
Other surchargesb 0.0 0.0 0.0 0.0 0.0 0.2 0.2
(...)
b Including health development, environment safety and IT development surcharges.
(...)