SWITZERLAND: NEW ORDINANCE ON THE INCENTIVE TAX ON "EXTRA-LIGHT" HEATING OIL WITH A SULPHUR CONTENT OF MORE THAN 0.1 PER CENT (% BY MASS) The following notification is being circulated in accordance with Article 10.6. G/TBT/Notif.97.246. 1. Member to Agreement notifying: SWITZERLAND. If applicable, name of local government involved (Articles 3.2 and 7.2). 2. Agency responsible: Federal Office of Environment, Forests and Landscape. Agency or authority designated to handle comments regarding the notification can be indicated if different from above. 3. Notified under Article 2.9.2. 4. Products covered (HS or CCCN where applicable, otherwise national tariff heading. ICS numbers may be provided in addition, where applicable): "Extra-light" heating oil. 5. Title, number of pages and language(s) of the notified document: New Ordinance on the Incentive Tax on "Extra-Light" Heating Oil with a Sulphur Content of more than 0.1 per cent (% by mass). 6. Description of content: Manufacture and import, when brought into circulation, are subject to the tax. The rate of taxation is Sw F 12.00/1,000 kg. of "extra-light" heating oil with a sulphur contentof more than 0.1 per cent. The revenue of the tax is redistributed to the population. Tax exemptions: exports and transit. 7. Objective and rationale: Reduction of sulphur dioxide emissions and conformity with "critical load" values. 8. Relevant documents: New Articles 35(b) and 35(c) of the Swiss Federal Law on Environmental Protection. The revision of this Law was adopted by the Parliament in December 1995. 9. Proposed date of adoption: Before end of 1997; Proposed date of entry into force: Before end of 1997. 10. Final date for comments: 6 August 1997. 11. Text available from: National enquiry point. (0170)

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