Präsentation Grieder (PDF, englisch)

Transcription

Eidgenössisches Finanzdepartement EFD
Eidgenössische Zollverwaltung EZV
tax relief of biofuels
Workshop II, NFP 66
recource wood of 5.
February 2016
Introduction
Workshop of NFP 66 recource wood of 5. Februar 2016
2
1
alimentation ?
3
Agenda
•
•
•
•
•
Introduction
Legal basis
Ecological and social requirements
Procedure of application
questions
4
2
Legal basis
• Mineral Oil Tax Law (No 641.61)
• Mineral Oil Tax Ordinance (No 641.611)
• Biofuels Life Cycle Assessment Ordinance (BLCAO; No
641.611.21)
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Ecological and social
requirements
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3
Ecological requirements
From cultivation of raw materials till end use of fuels:
•
fuels from renewable feedstocks must generate at least 40%
less greenhouse gas emissions compared to the life cycle
emissions of fossil fuel
•
fuels from renewable feedstocks must not harm the
environment significantly more than fossil fuel and
•
the cultivation of raw materials must not endanger tropical
forest preservation and biological diversity.
«positive list DGC»
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positive list of the Directorate General
of Customs (DGC)
http://www.ezv.admin.ch/zollinfo_firmen/04020/04256/04263/04530/05016/index.html?lang=de
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4
Social minimum requirements
•
The cultivation of raw materials and the production of fuel must
respected the social regulations applicable in the producing
country.
•
However, the ILO fundamental conventions must be respected
in every case.
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Procedure of application
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5
Procedure of application - Scheme
SECO
DGC
FOEN
Entrance of the
application
Yes
Product in
positive list?
No
Evaluation of
ecological criterias
Evaluation of
social criterias
Decision according
to results FOEN +
SECO
Supervision / audits
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Procedure of application - formal
• The application form has to be filled out by the producer or
importer of the fuel and handed in to the Directorate General
of Customs (DGC).
• The form must be filled out in German, French or Italian.
• Fees apply:
- Raw material on positive list of DGC:
- Other waste or residue:
- Other raw material:
Fr.
Fr.
Fr.
100.300.1000.-
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Procedure of application – Number of
proof
• verification number
• Tax relief with the verification number
• Changes with raw materials or with the production process
Inform promptly the DGC!
• No quantitative restrictions!
• Period of availability:
4 years
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Procedure of application – post 2020
Tax relief for biofuels
Limited till 30. June 2020
afterwards
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Further Information - Website
www.minoest.admin.ch
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Thank you for your attention
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Präsentation Grieder (PDF, englisch)

Transcription

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