Environmental Levy Act

THE LAWS OF BARBADOS Printed by the Government Printer, Bay Street, St. Michael by the authority of the Government of Barbados 1 L.R.O. 1997 Environmental Levy CAP. 70 CHAPTER 70 ENVIRONMENTAL LEVY ARRANGEMENT OF SECTIONS SECTION 1. Short title. 2. Definition. 3. Purpose. 4. Administration. 5. Environmental levy. 6. Charge of levy. 7. Refund of levy. 8. Consolidated Fund. THE LAWS OF BARBADOS Printed by the Government Printer, Bay Street, St. Michael by the authority of the Government of Barbados 3 L.R.O. 1997 Environmental Levy CAP. 70 CHAPTER 70 ENVIRONMENTAL LEVY An Act to provide for the imposition and collection of a levy on goods imported into Barbados and for related matters. [1st July, 1996] 1. This Act may be cited as the Environmental Levy Act. 2. In this Act "Comptroller" means the Comptroller of Customs; "Minister" means the Minister responsible for Finance. 3. The environmental levy shall be used (a) to defray the cost of the disposal of refuse generated by the use of goods referred to in section 5; (b) to defray the cost of operating and maintaining refuse disposal sites; and (c) for the preservation and enhancement of the environment. 4. This Act shall be administered by the Comptroller. 5. (1) There shall be charged, levied and collected on every good imported into Barbados an amount to be known as an environmental levy at a rate specified in the Schedule. (2) The Minister may by order amend the Schedule. 6. (1) The environmental levy shall be charged on the c.i.f. value of goods referred to in section 5 as if the levy were a duty of customs within the meaning of the Customs Act. ss.1-6 1996-8. Commence ment. 1996/67. Short title. Definition. Purpose. Administra tion. Environ mental levy. Schedule. Charge of levy. Cap. 66. Schedule. CAP. 70 Environmental Levy L.R.O. 1997 4 (2) The provisions of the Customs Act and the regulations made thereunder relating to (a) the payment, collection and recovery of duties under that Act; and (b) the contravention of that Act apply mutatis mutandis to the payment, collection and recovery of the environmental levy and to the contravention of this Act. 7. A person who imports goods referred to in the Schedule shall be granted a refund of the levy paid by him if he satisfies the Comptroller that the imported good has been re-exported. 8. The environmental levy collected pursuant to this Act shall be paid into the Consolidated Fund. SCHEDULE Description of Goods Rate $ 1. (a) Motor vehicles 150.00 per vehicle (b) tyres (other than motor cycle or bicycle tyres) 10.00 per tyre (c) motor cycle tyres 1.00 per tyre (d) bicycle tyres 1.00 per tyre (e) refrigerators 15.00 per refrigerator (f) freezers 15.00 per freezer (g) stoves and ranges under tariff heading number 7321.101 and 8516.601 15.00 per stove Refund of levy. Schedule. Consoli dated Fund. ss.7-8 Cap. 66. s. 5. THE LAWS OF BARBADOS Printed by the Government Printer, Bay Street, St. Michael by the authority of the Government of Barbados 5 L.R.O. 1997 Environmental Levy CAP. 70 SCHEDULE – Cont'd Description of Goods Rate $ (h) washing machines 15.00 per machine (i) dishwashing machines 15.00 per machine (j) television sets 10.00 per set (k) mattresses 10.00 per mattress (l) electric accumulators under tariff heading number 85.07 10.00 per battery Other Goods 2. An ad valorem levy of 0.75 per cent on all goods except those referred to in paragraphs (1) and (3). 3. An ad valorem levy of 1 per cent on (i) goods imported in containers made of plastic, glass or metal; (ii) goods imported in containers made of paperboard; and (iii) empty containers made of plastic, glass, metal or paperboard.