SWITZERLAND: NEW ORDINANCE ON THE INCENTIVE TAX ON VOLATILE ORGANIC COMPOUNDS (VOC) The following notification is being circulated in accordance with Article 10.6. G/TBT/Notif.97.247. 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): VOC, products containing more than 3 per cent VOC. 5. Title, number of pages and language(s) of the notified document: New Ordinance on the Incentive Tax on Volatile Organic Compounds (VOC). 6. Description of content: Manufacture and import, when brought into circulation, are subject to the VOC tax. The substances and products submitted to the tax are enumerated in positive lists. The rate of taxation is Sw F 3.00/kg. VOC and will be introduced in three states (Sw F 1.00/2.00/3.00 per kg.). The revenue of the tax is redistributed to the population. Tax exemptions: exports, fuels and combustibles, VOC not emitted in the environment. Tax reduction: VOC reduced well beyond legal requirements are exempted from the tax to the extent of the additional costs incurred. 7. Objective and rationale: Reduction of VOC emissions and ozone concentration, whose limit is regularly exceeded in summer. According to the Clean Air Concept of Switzerland, VOC emissions have to be reduced at least to the level of 1960 (145,000 t./year). The tax aims is to close the gap between this objective and the actual emissions. 8. Relevant documents: New Articles 35(a) 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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