1
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. Ordinance
on the Incentive Tax on Volatile Organic Compounds (OVOC) of 12 November 1997 (Status as of 1 March 2013) Please note: this translation does not yet include the amendments of 1.1.2017 The Swiss Federal Council, based on Articles 35a and 35c of the Environmental Protection Act
of 7 October 19831 (EPA), ordains: Section 1:
General Provisions
Art. 1
Definition For the purpose of this Ordinance, volatile organic compounds (VOCs) are organic compounds with a vapour pressure of at least 0.1 mbar at 20 C or a boiling point of maximum 240
C at 1013.25 mbar.
Art. 2
Object of taxation
The following are liable for tax: a. VOCs on the positive list of substances (Annex 1); b. VOCs according to letter a that are contained in products mentioned in the positive list of products (Annex 2).
Art. 3
Application of customs legislation Customs legislation applies by analogy to the levying and refund of the tax, and to the procedure where imports and exports are concerned.
AS 2008 1765 1 SR
814.01
814.018
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Section 2:
Implementation
Art. 4
2 Implementing authorities
1 The Directorate General of Customs shall implement this Ordinance unless the Federal Office for the Environment (FOEN) is responsible. In doing so, it shall take account of the views of the FOEN.
2
The FOEN:
a. implements the provisions on the distribution of the tax revenue (Art. 2323b);
b. supports the Directorate General of Customs in implementing the tax exemption provisions in cases of measures taken to reduce emissions (Art. 9-9h);
c. evaluates the effect on air quality of the tax and the exemption from tax in cases of measures taken to reduce emissions and publishes the results regularly.
3
The Federal Customs Administration shall provide the FOEN with the required documents.
4
The cantons shall support the implementing authorities, unless the Confederation is liable to the tax. In particular, they shall review: a. the measures plans in accordance with Article 9d and revisions made to the same (Art. 9f and 9g); b. the proof in accordance with Article 9h; c. the VOC balance sheets in accordance with Article 10.
5
The implementing authorities shall together receive 1.5 per cent of the total revenues (gross proceeds) in compensation for the costs they incur.
6
In consultation with the Federal Department of Finance (FDF), the Federal Department of Environment, Transport, Energy and Communications (DETEC) shall issue regulations on compensatory payments to the cantons for their support in implementing this Ordinance.
Art. 5
3
2
Amended by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
3
Amended by No I of the Ordinance of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).
4
Expression in accordance with No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). This amendment has been made throughout the text.
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2 The commission of experts shall advise the Confederation and the cantons on matters relating to the incentive tax on VOCs, in particular on the amendment of the Annexes and on the implementation of the exemption from tax in cases of measures taken to reduce emissions.5
Art. 6
Audits 1 The implementing authorities may, without prior notice, carry out audits, in particular of persons who are required to pay the tax, and of persons required to prepare a VOC balance sheet or who submit a request for refund.
2 All information and documents necessary for the implementation of this Ordinance must be submitted to the implementing authorities on request.
Section 3:
Tax rate
Art. 7
6 The tax rate amounts to 3 Swiss francs per kilogram of VOCs.
Section 4:
Exemption from Tax and VOC Balance Sheet
Art. 8
Exemption from tax in cases of negligible quantities 1 VOCs in the following mixtures and products are exempt from tax: a. mixtures and products in which the VOC content does not exceed 3 per cent (% by weight);
b. mixtures and products manufactured in Switzerland that are not on the positive list of products.
2 If mixtures and products under paragraph 1 letter a are imported, the tax is not levied.
3 If mixtures and products according to paragraph 1 letters a and b are manufactured in Switzerland, the VOCs contained therein are exempted from tax at the request of the manufacturer.
5
Amended by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
6
Amended by No I of the Ordinance of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
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Art. 9
7
c. the VOC emissions of the stationary installation that are not processed by the APP (diffuse VOC emissions) are reduced in accordance with Annex 3.
a9 Installation groups
1
Two or more stationary installations may on application be combined as an installation group if:
a. they are operated by the same person; and b. each installation meets the requirements of the OAPC.10 2
An installation group is treated in the same way as a single stationary installation with regard to meeting the exemption requirements set out in Article 9.
3
The composition of an installation group may not be changed during the period mentioned in Article 9c paragraph 1 letter b. Exempted therefrom are: a. the exclusion of decommissioned stationary installations; b. the subsequent inclusion of newly commissioned stationary installations; c. the subsequent inclusion of stationary installations that already meet the requirements set out in Annex 3.11
4
If laboratories whose VOC emissions are not processed by an APP are included in an installation group, they must meet the requirements set out in Annex 3 from the time of their inclusion.12 7
Amended by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
8
SR 814.318.142.1 9
Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
10 Amended by No I of the Ordinance of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
11 Amended by No I of the Ordinance of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
12 Amended by No I of the Ordinance of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
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b13 Exceptional events and replacement of the APP 1
If the operational targets for the APP required under Article 9 paragraph 1 letter b are not achieved over a financial year due to an exceptional event, the VOCs emitted outside the downtime of the APP are exempt from the tax provided: a. the exemption requirements set out in Article 9 are met outside the downtime;
b. the cantonal authority was informed immediately of the exceptional event; and
c. the exceptional event was not caused by the inadequate maintenance or incorrect operation of the APP.
2
If the operational targets for the APP required under Article 9 paragraph 1 letter b are not achieved over a financial year due to the replacement of the APP, the VOCs emitted outside the downtime of the APP are exempt from the tax provided: a. the exemption requirements set out in Article 9 are met outside the period during which the APP was being replaced; b. the cantonal authority is informed in advance of the planned downtime of the APP; and
c. the replacement work is carried out during the company holidays or at times of low production.
c14 Reduction of diffuse VOC emissions 1
Article 9 paragraph 1 letter c is fulfilled, if: a. the stationary installation already meets the requirements set out in Annex 3; or
b. the diffuse VOC emissions are reduced in accordance with the measures plan approved by the Directorate General of Customs to the extent that the stationary installation fulfils the requirements set out in Annex 3 by
31 December 2017 (the operating period) at the latest.
2
The DETEC shall revise Annex 3 and the operating period under paragraph 1 letter b every five years after consulting the industries and cantons concerned. In doing so, it shall take account of technical developments.
d15 Measures plan
1
The measures plan under Article 9c paragraph 1 letter b shall comprise: 13 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
14 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
15 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
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a. information on the extent to which the requirements set out in Annex 3 (target-versus-actual analysis) have been met;
b. the planned measures; c. the planned schedule for implementing the measures; d. the emissions reduction potential of each measure.
2
It must provide that a minimum of half of the planned emissions reductions are met in the first three years of its duration.
e16 Application for approval of the measures plan 1
The application for approval of the measures plan must be submitted to the cantonal authority by 30 April of the year before the beginning of the tax exemption at the latest.
2
The application shall contain the measures plan. Operators of stationary installations who must submit a VOC balance sheet under Article 10 must include this with the measures plan.
f17 Revision of the measures plan in the case of measures with equivalent effect 1
The approved measures plan may be revised on application if one or more measures can be replaced by other measures with at least the equivalent effect.
2
The application for revision must be submitted to the cantonal authority six months at the latest before the beginning of the financial year in which it is planned to implement the revised measures plan.
g18 Revision of the measures plan in the event of modifications to the stationary installation 1
Modifications to the stationary installation that affect the diffuse VOC emissions must be reported to the cantonal authority immediately.
2
If necessary, the measures plan shall be revised.
16 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
17 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
18 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
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h19 Proof required for the tax exemption in cases of measures taken to reduce emissions 1
Any person who claims a tax exemption under Article 35a paragraph 4 EPA must prove each year that the exemption requirements set out in Article 9 have been met.
In particular, it must be shown that: a. the stationary installation satisfies the requirements set out in Annex 3; or b. the measures contained in the approved measures plan have been implemented on schedule and the stationary installation fulfils the other requirements set out in Annex 3.
2
The proof must be submitted at the same time as the VOC balance sheet.
3
If the proof cannot be provided, the tax exemption ceases to apply to the VOCs used in the stationary installation during the relevant financial year.
Art. 10
VOC balance sheet
1 Any person who claims an exemption from the tax in accordance with Article 35a paragraph 3 letter c or paragraph 4 of the EPA or an authorisation to obtain VOCs provisionally exempted from the tax (Art. 21) shall keep VOC accounts and prepare a VOC balance sheet.20 2 A VOC balance sheet shall contain: a. entries,
stocks,
outgoings;
b. quantities contained in mixtures and products; c. quantities recovered;
d. quantities eliminated in the enterprise or through an external enterprise, or quantities transformed; e. remaining
emissions.
3 The Directorate General of Customs may request further information.
4 The VOC balance sheet must be prepared on an official form. The Directorate General of Customs may accept other manners of presentation.
5 If the cost of preparing VOC balance sheets is disproportionately high, the Directorate General of Customs may grant exceptions to paragraphs 1 and 2.
19 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
20 Amended by No I of the Ordinance of 14 Dec. 1998 (AS 1999 604).
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Section 5: Collection of Tax within Switzerland
Art. 11
Registration Persons who produce VOCs must report to the Directorate General of Customs, which shall maintain a register.
Art. 12
Origin of the tax demand A tax demand is made: a. for VOCs produced within Switzerland, at the moment when they leave the manufacturer, or are used by the manufacturer; b. for VOCs subject to subsequent payment of the tax under Article 22 paragraph 2, at the moment when the beneficiary uses the VOCs, or passes them on to a third party.
Art. 13
Tax declaration
1 Manufacturers who place VOCs on the market or use them themselves, as well as persons who supply VOCs wholesale and possess an authorisation to obtain VOCs provisionally exempted from the tax (Art. 21 para. 2) must submit a tax declaration to the Directorate General of Customs by the 25th day of the month following the origin of the tax demand.21 2 Persons who are required to pay the tax subsequently in accordance with Article 22 paragraph 2 must submit a tax declaration to the cantonal authorities within six months of the end of their financial year.
3 The declaration shall contain details of the type and quantity of the VOCs placed on the market or used. It shall be made on an official form. The Directorate General of Customs may accept other manners of presentation.
4 The declaration serves as a basis for assessing the tax. The relevant authorities reserve the right of review.
5 Any person who fails to complete the tax declaration in full or to submit it on time shall pay interest on the tax due.22
Art. 14
Calculation of tax
The tax is calculated on the basis of the quantity of VOCs at the time the tax demand is made.
Art. 15
Tax assessment and payment deadlines 1 The Directorate General of Customs shall assess the amount of tax in a ruling.
21 Amended by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
22 Inserted by No I of the Ordinance of 14 Dec. 1998 (AS 1999 604)
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2 The period allowed for payment shall be 30 days.
3 Interest shall be payable in the case of late payment.
Art. 16
Subsequent tax
demands
If the Directorate General of Customs should inadvertently fail to assess a tax which is due, or if the assessment is too low or any refund is too high, it may demand the amount due within one year of the notification of the ruling.
Art. 17
Prescription of the tax demand 1 The tax demand shall prescribe ten years after the end of the calendar year in which it originated.
2 The prescriptive period shall be interrupted: a. if the tax payer acknowledges the tax demand; b. by each official act by which the tax demand is made to the tax payer.
3 The prescriptive period starts again following each interruption.
4 The tax demand prescribes in every case fifteen years after the end of the calendar year in which it originated.
Section 6:
Refund of Tax
Art. 18
Requirements for refund 1 Tax is refunded only if the entitled persons prove that they have used the VOCs in such a way that these are exempt from the tax.23 2 Entitled persons must retain all documents necessary for the justification of a refund for five years after submitting a refund request.
3 If the refund requested is less than 3000 Swiss francs, it will not be paid. The foregoing does not apply to refunds of at least 300 Swiss francs for the export of VOCs.
3bis
Two or more entitled persons may form a group and submit a joint refund request. The payment of the refund shall be made to the representative designated by the group.24 4 Entitled persons must prove that the tax has been paid.25
23 Amended by No I of the Ordinance of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
24 Inserted by No I of the Ordinance of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
25 Amended by No I of the Ordinance of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
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5 Requests for refund may be made only after the end of the financial year unless they concern an export.
Art. 19
Forfeiture of the right to a refund 1 The right to a refund, unless it concerns an export, shall be forfeited if not claimed within six months of the end of the financial year.
2 The right to a refund expires in all cases two years after the grounds for a refund originated.
Art. 20
Application for a refund 1 The application for a refund must be made on an official form and be submitted to: a. the cantonal authorities; b. the Directorate General of Customs, in the case of exported VOCs.
2 In the case of exported VOCs, the application must contain: a. the quantity of VOCs exported over a maximum period of twelve months, as declared on the export documents; b. reports on manufacture, samples contained in their original packaging, or other documentation required to assess the quantity of VOCs exported; c. any further information required for the calculation of the refund requested by the Directorate General of Customs.
Section 7:
Obtaining VOCs provisionally exempt from Tax (Procedure for Formal Commitment)26
Art. 21
27 Authorisation 1 The Directorate General of Customs may authorise persons to acquire VOCs provisionally exempt from tax provided that they undertake: a. to use or handle at least 50 t of VOCs per annum in such a way that they are not released to the environment or b. to export at least 50 t of VOCs per annum.28 1a
…29
26 Amended by No I of the Ordinance of 14 Dec. 1998, in force since 1 Jan. 1999 ( AS 1999 604) 27 Amended by No I of the Ordinance of 14 Dec. 1998, in force since 1 Jan. 1999 ( AS 1999 604) 28 Amended by No I of the Ordinance of 26 June 2002, in force since 1 Dec. 2002 (AS 2002 3117) 29 Inserted by No I of the Ordinance of 4 Dec. 2000 (AS 2000 3049). Repealed by No I of the Ordinance of 27 June 2012, with effect from 1 Jan. 2013 (AS 2012 3785).
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1bis
It may also grant this authorisation to persons who use a substance listed in Annex 1 of this Ordinance if they prove that: a. this substance amounts to at least 55 per cent of their entire consumption of VOCs;
b. they use at least 1 tonne of this substance each year; and c. due to chemical transformation caused by the process for using the substance, on average no more than 2 per cent of the substance is released to the environment.30
2 Authorisation may also be granted to persons who deal wholesale in VOCs and prove average stocks of at least 50 t of VOCs.31 3 The formal commitment or the proof must be submitted to the Directorate General of Customs.
4
The Directorate General of Customs shall maintain a public register of persons who have been authorised to acquire provisionally exempted VOCs.32
Art. 22
Account 1 Holders of an authorisation under Article 21 must submit the VOC balance sheet to the cantonal authorities no later than six months after the end of the financial year.
2 For VOCs used in such a way that they are not exempt from tax, payments of the tax must be made subsequently.
30 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
31 Amended by No I of the Ordinance of 26 Jun. 2002, in force since 1 Dec. 2002 (AS 2002 3117) 32 Inserted by No I of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
33 Repealed by No I of the Ordinance of 2 April 2008, in force since 1 June 2008 (AS 2008 1765) 34 Amended by No I of the Ordinance of 14 Dec. 1998 (AS 1999 604).
35 Inserted by Annex 4 No. 43 of the Customs Ordinance of 1 Nov. 2006, in force since 1 May 2007 (SR 631.01) 36 SR 631.0
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2 The Directorate General of Customs shall allow a grace period within which to resubmit a complete VOC balance sheet.
3 Interest shall be charged on the taxes due in accordance with Art. 22 paragraph 2 on the basis of the balance sheet submitted during the grace period. The charging of interest begins on expiry of the submission deadline in accordance with Art. 22 paragraph 1.
4 If the resubmission deadline in accordance with paragraph 2 expires without resubmission being made, the Directorate General of Customs shall assess the tax due in accordance with due discretion and taking account of outgoings taxed in previous years.
Section 8:
Distribution of Revenue from the Tax
Art. 23
38 1 The insurers shall distribute the revenue from the tax to the population as instructed
by and under the supervision of the Federal Office. 2 The distribution shall be carried out in the next year but one (the year of distribution) based on the annual revenue from the tax obtained in the year of collection. 3 The annual revenue from the tax corresponds to the revenue collected by 31 December including interest.
4 The insurers are as follows: a. insurers providing mandatory health insurance in accordance with the Federal Act of 18 March 199439 on Health Insurance (HIA);
b. the military insurance fund in accordance with the Federal Act of 19 June 199240 on Military Insurance (MIA).
5
The insurers shall distribute the annual revenue in equal parts to all those who, in the year of distribution: a. are required to insure themselves in terms of the HIA or of Article 2 paragraph 1 or 2 MIA; and
b. are domiciled or habitually resident in Switzerland.
37 Inserted by No I of the Ordinance of 2 April 2008, in force since 1 June 2008 (AS 2008 1765).
38 Amended by No I of the Ordinance of 11 May 2011, in force since 1 Jan. 2012, with the exception of para. 7 first sentence, in force since 1 Jan. 2011 (AS 2011 1951).
39 SR
832.10
40 SR
833.1
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6
Persons who are insured for only part of the distribution year shall be entitled to a deduction pro rata temporis.41 7 The insurers shall offset the amounts against the premiums due in the distribution year.42
a43 Organisation
1
Each insurer shall notify the Federal Office of Public Health by 20 March of the year of distribution of: a. the number of persons that it insures who fulfil the conditions set out in Article 23 paragraph 5 as of 1 January of the year of distribution;
b. the total of the amounts actually distributed in the previous year.
2
The insurers shall inform the insured persons of the amount to be distributed when giving notice of the new premium for the year of distribution.
b44 Organisation
1
Each insurer shall report the following to the Federal Office of Public Health by 20 March of the distribution year: a. the number of persons that it insures that meet the requirements of Article 23 paragraph 5 as of 1 January of the distribution year;
b. the sum actually distributed in the previous year.
2
The insurers shall inform the insured persons of the amount to be distributed when notifying them of the new premium for the distribution year.
c45 Compensation for the insurers Compensation for the insurers is governed by Article 123 of the CO2 Ordinance of 30 November 201246.
41 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
42 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
43 Inserted by No I of the Ordinance of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).
44 Originally
Art.
23a. Inserted by No I of the Ordinance of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).
45 Originally
Art.
23b. Inserted by No I of the Ordinance of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
46
SR 641.711
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Section 9:
Final Provisions
Art. 24
Transitional provision
Manufacturers of VOCs must report to the Directorate General of Customs within three months of this Ordinance coming into force.
Art. 25
Commencement and first levy of incentive tax 1 This Ordinance comes into force on 1 January 1998.
2 The incentive tax shall be levied for the first time on 1 January 2000.47 Transitional Provision to the Amendment of 27 June 201248 Applications for the approval of a measures plan with a view to obtaining a tax
exemption for 2013 must be submitted by 30 April 2013 at the latest.
47 Amended by No I of the Ordinance of 14 Dec. 1998 (AS 1999 604) 48 AS
2012 3785
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Annex 149
(Art. 2 Letter a)
Positive List of Substances (Volatile Organic Compounds (VOCs) subject to the Tax) Customs Tariff No50
Substance(s)/Group(s) of Substances CAS No.
2914.1100
acetone
67-64-1
2707.5090
aromatic hydrocarbon mixtures (including solvent naphtha)*
various
2707.1090 + 2902.2090 benzene
71-43-2
ex 2915.3980
benzyl acetate 140-11-4
ex 2909.1999
bis(2-ethoxyethyl) ether (diethylene glycol diethyl ether, diethyl diglycol)
112-36-7
ex 2909.1999
bis(2-methoxyethyl) ether (diethylene glycol dimethyl ether, (dimethyl diglycol)
111-96-6
2711.1390 + ex 2901.1019 n-butane
106-97-8
2905.1300
butane-1-ol (n-butyl alcohol) 71-36-3
ex 2905.1490
butane-2-ol (sec-butyl alcohol) 78-92-2
ex 2909.4390
2-n-butoxyethanol (ethylene glycol monobutyl ether, butyl glycol) 111-76-2
ex 2909.4390
2-(2-n-butoxyethoxy) ethanol (diethylen glycol monobutyl ether, butyl diglycol)
112-34-5
ex 2915. 3980
2-n-butoxyethyl acetate (ethylene glycol monobutyl ether acetate, butyl glycol acetate) 112-07-2
ex 2909.4999
butoxypropanols (mixture of isomers) various
ex 2909.4999
1-n-butoxypropan-2-ol (propylene glycol monobutyl ether)
5131-66-8
ex 2909.4999
1-tert-butoxypropan-2-ol 57018-52-7
2915.3300
n-butyl acetate 123-86-4
ex 2932.2000
4-butyrolactone (tetrahydro-2-furanone) 96-48-0
2902.7090
cumene (isopropylbenzene) 98-82-8
2902.1190
cyclohexane
110-82-7
ex 2914.2200
Cyclohexanone 108-94-1
ex 2902.9099 + ex 3805.9000 p-cymene
99-87-6
49 Amended by No II of the Ordinance of 2 April 2008 (AS 2008 1765 3433). Revised in accordance with Annex 3 No 16 of the Ordinance of 22 June 2011 on the Amendment of the Customs Tariff, in force since 1 Jan. 2012 (AS 2011 3331) und by No II para. 1 of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
50 SR
632.10 Annex *
Fractions boiling at or below 240°C.
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Customs Tariff No50 Substance(s)/Group(s) of Substances CAS No.
2903.1200
dichloromethane (methylene chloride) 75-09-2
ex 2909.1999
1,2-diethoxyethane (ethylene glycol diethyl ether, diethyl glycol) 629-14-1
2909.1100
diethyl ether 60-29-7
ex 2909.1999
diisopropyl ether (2-isopropoxypropane) 108-20-3
ex 2909.1999
1,2-dimethoxyethane (ethylene glycol dimethyl ether, dimethylglycol) 110-71-4
ex 2909.1999
dimethyl ether 115-10-6
ex 2932.9980
1,4-dioxane (diethylene dioxide) 123-91-1
ex 2909.4999
Dipropylene glycol(mono)methylether (DPM) (isomers and mixture of isomers) various
ex 2909.1999
di-n-propyl ether (propyl ether) 111-43-3
2915.2100
acetic acid
64-19-7
2915.2400
acetic anhydride 108-24-7
ethanol, other than distilled liquids that are not for drinking or consumption (Art. 31 Alcohol Act)
64-17-5
ex 2909. 4480
2-ethoxyethanol (ethylene glycol monoethyl ether, ethyl glycol)
110-80-5
ex 2909.4999
1-ethoxypropan-2-ol (propylene glycolmonoethyl ether)
1569-02-4
2915.3100
ethyl acetate 141-78-6
2902.6090
ethyl benzene 100-41-4
ex 2915.1300
ethyl formate 109-94-4
2912.1100
formaldehyde (methanal) 50-00-0
ex 2901.1099
heptane
142-82-5
ex 2901.1099
hexane
110-54-3
ex 2905.1980
hexan-1-ol
111-27-3
ex 2914.4090
4-Hydroxy-4-methyl-pentan-2-one (Diacetone alcohol)
123-42-2
2915.3980
isobutyl acetate 110-19-0
ex 2915.3980
isopropyl acetate 108-21-4
2710.1299
light oils and preparations * various
ex 2902.1999
d-limonene ((R)-p-mentha-1,8-dien) 5989-27-5
ex 2902.1999
dl-limonene ((RS)-p-mentha-1,8-dien) 138-86-3
ex 2902.1999
l-limonene ((S)-p-mentha-1,8-dien) 5989-54-8
2905.1190
methanol
67-56-1
ex 2915.3990
1-methoxy-2-propyl acetate (propylene glycol monomethyl ether acetate) 108-65-6
ex 2909. 4480
2-methoxy ethanol (ethylene glycol monomethyl ether, methyl glycol)
109-86-4
*
Fractions boiling at or below 240°C
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Customs Tariff No50 Substance(s)/Group(s) of Substances CAS No.
ex 2915. 3980
2-methoxy ethyl acetate (methyl glycol acetate)
110-49-6
ex 2909.4999
1-methoxypropan-2-ol (propylene glycol monomethyl ether) 107-98-2
ex 2915.3980
methyl acetate 79-20-9
ex 2901.1099
2-methyl butane (i-pentane) 78-78-4
ex 2902.1999
methylcyclohexane 108-87-2
2914.1200
methyl ethyl ketone (2-butanone, MEK) 78-93-3
ex 2915.1300
methyl formate 107-31-3
ex 2901.1099
2-methyl pentane (i-hexane) 107-83-5
2914.1300
4-methyl pentane-2-one (methyl isobutyl ketone, MIBK) 108-10-1
2711.1390 + ex 2901.1019 2-methyl propane (isobutane) 75-28-5
ex 2905.1490
2-methyl propane-1-ol (isobutanol) 78-83-1
ex 2933.7900
n-methyl-2-pyrrolidone (1-methyl-2-pyrrolidone) 872-50-4
ex 2901.1099
n-pentane
109-66-0
ex 2905.1980
pentan-1-ol (n-amyl alcohol) 71-41-0
ex 2905.1980
pentan-2-ol (sec-amyl alcohol) 6032-29-7
ex 2905.1980
pentanol (mixed isomers) various
2710.1291
petroleum ether and petroleum spirits (mainly non-aromatic hydrocarbon mixtures) various
2710.1991
petroleum (mainly non-aromatic hydrocarbon mixtures)*
various
2711.1290 + ex 2711.2990 propane
74-98-6
ex 2905.1290
propan-1-ol
71-23-8
ex 2905.1290
propan-2-ol
(isopropyl alcohol, isopropanol) 67-63-0
ex 2909.4480
2-propoxyethanol (ethylene glycol monopropyl ether, propylglycol)
2807-30-9
ex 2915.3980
n-propyl acetate 109-60-4
2902.5000
styrene
100-42-5
2903.2300
tetrachlorethylene (perchlorethylene, PER) 127-18-4
2932.1100
tetrahydrofuran (oxolan) 109-99-9
2707.2090 + 2902.3090 toluene
108-88-3
2903.2200
trichlorethylene 79-01-6
ex 2902.9099
trimethylbenzenes (1,2,3-, 1,2,4- and 1,3,5-trimethylbenzene) 526-73-8
95-63-6
108-67-8
2710.1292
white spirits (mainly non-aromatic hydrocarbon mixtures)*
various
*
Fractions boiling at or below 240°C.
Protection of the Ecological Balance 18
814.018
Customs Tariff No50 Substance(s)/Group(s) of Substances CAS No.
2902.4190
o-xylene
95-47-6
2902.4290
m-xylene
108-38-3
2902.4390
p-xylene
106-42-3
2707.3090 + 2902.4490 xylenes (mixtures of isomers) various
Incentive Tax on Volatile Organic Compounds 19
814.018
Annex 251
(Art. 2 let. b)
Positive List of Products (Volatile Organic Compounds (VOCs) subject to the Tax) Customs Tariff
No52
Product(s)/Group(s) of Products ex 2207.
Undenatured ethyl alcohol of an alcoholic content of 80 % vol or higher; ethyl alcohol or other spirits, denatured of any strength; not for consumption
1000
- undenatured ethyl alcohol of an alcoholic strength of 80 % vol or higher
2000
- ethyl alcohol and spirits, denatured, of any strength ex 2208.
Undenatured ethyl alcohol of an alcoholic strength of less than 80 % vol; spirits, liqueurs and other spirit beverages; not for consumption - other:
9010
- - undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.
ex 2209. 0000
Vinegar and substitutes for vinegar obtained from acetic acid, not for consumption
2710.
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those that contain biodiesel and other than waste oils: - for other uses:
1994
- - mixed mineral oil distillates of which at least 20 % vol distils at under 300°C
1999
- - other distillates and substances Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations and containing biodiesel, other than waste oils: 2090
- for other uses:
2711
Petroleum
gases and other gaseous hydrocarbons: - liquified:
- - other
1990
- - - other
2715. 0000
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (e.g. asphalt mix, cutback bitumen) 51 Amended by No II of the Ordinance of 2 April 2008 (AS 2008 1765 3433). Revised in accordance with Annex 3 No 16 of the Ordinance of 22 June 2011 on the Amendment of the Customs Tariff, in force since 1 Jan. 2012 (AS 2011 3331) und by No II para. 2 of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
52 SR
632.10 Annex
Protection of the Ecological Balance 20
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 3201.
Tanning extracts of vegetable origin; tannins and their salts, ether, ester and other derivatives: 1000 - Quebracho extract 2000 - Mimosa extract 9000 - other
3202.
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural substances; enzymatic preparations for pretanning:
1000 - synthetic organic tanning substances 9000 - other
3203.
Dyes of animal or plant origin (including dye extracts but excluding animal black), whether or not chemically uniform; preparations as specified in Note 3 to this Chapter based on the synthetic organic dyes:
0010 - products listed in Part 1b 0090 - other
3204.
Synthetic organic dyes, whether or not chemically uniform; preparations as specified in Note 3 to this Chapter based on synthetic organic dyes; synthetic organic products of a kind used as fluorescent brightening agents or
as luminophores, whether or not chemically uniform.: - synthetic organic dyes and preparations based thereon as specified in Note 3 in this Chapter: . 1100 - - disperse dyes and preparations based on these dyes - - acid dyes, whether or not pre-metallised, and preparations based thereon; mordant dyes and preparations based on these dyes: 1210 - - - products listed in Part 1b 1290 - - - other
- - basic dyes and preparations based thereon 1310 - - - products listed in Part 1b 1390 - - - other
1400 - - direct dyes and preparations based thereon 1500 - - vat dyes (including those usable in that state as pigments) and preparations based thereon.
1600 - - reactive dyes and preparations based thereon.
1700 - - pigments and preparations based thereon.
- - other, including mixtures of dyes of at least two subheadings Nos. 3204.11 to 3204.19: 1910 - - - products listed in Part 1b 1990 - - - other
2000 - Synthetic organic products of a kind used in fluorescent brightening agents
- other:
9010 - - products listed in Part 1b 9090 - - other
3205. 0000
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
3206.
other dyes; preparations as specified in Note 3 to this Chapter, other than those of heading Nos. 3203, 3204 or 3205; inorganic products of a kind used in luminophores, whether or not chemically defined: - pigments and preparations based on titanium dioxide: 1100 - - containing 80 % or more by weight of titanium dioxide calculated on the dry weight.
1900 - - other
2000 - pigments and preparations based on chromium compounds - other dyes and other preparations:
Incentive Tax on Volatile Organic Compounds 21
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 4100
- - ultramarine and preparations based thereon 4200
- - lithopone and other pigments and preparations based on zinc sulphide
4900
- - other
5000
- inorganic products of a kind used as luminophores 3207.
Prepared pigments, prepared opacifiers and prepared dyes, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit and other glass in form of powder, granules or flakes: 1000
- prepared pigments, prepared opacifiers and prepared colours and similar preparations.
2000
- vitrifiable enamels and other glazes, engobes (slips) and similar preparations
3000
- liquid lustres and similar preparations 4000
- glass frit and other glass in form of powder, granules or flakes 3208.
Paints and varnishes based on synthetic polymers or modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter: 1000
- based on polyesters 2000
- based on acrylic or vinyl polymers 9000
- other
3209.
Paints and varnishes based on synthetic polymers or modified natural polymers dispersed or dissolved in an aqueous medium: 1000
- based on acrylic or vinyl polymers 9000
- other
3210. 0000
other paints and varnishes; prepared water pigments of a kind used to finish leather
3211.
0000
Prepared driers
3212.
Pigments (including metallic powders and flakes), dispersed in nonaqueous media, in liquid or in paste form, of a kind used in the manufac-
ture of paints; stamping foils; dyes and other colouring matter in forms or packaging for retail sales.
1000
- stamping foils
9000
- other
3213.
Artist's, students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar
forms or packaging.
1000
- colours in sets
9000
- other
3214.
Glaziers' putty, grafting putty and other mastics; painters' fillings, nonrefractory surfacing preparations of a kind used for masonry work:
1000
- glaziers' putty, grafting putty and other mastics; painters' fillings
9000
- other
3215.
Printing ink, writing or drawing ink or other inks, whether or not concentrated or solid:
- printing ink:
1100
- - black
1900
- - other
9000
- other
Protection of the Ecological Balance 22
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 3301.
Essential
oils
(terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpination of essential oils; aqueous distillates and aqueous solutions of essential oils:
- essential oils from citrus fruits: 1200 - - orange oil
1300 - - lemon oil
1900 - - other
- essential oils, other than of citrus fruits: 2400 - - peppermint oil (Mentha piperita) 2500 - - other mint oils - - other:
2910 - - - eucalyptus and sandalwood oils 2930 - - - anise, bay, camphor, ylang-ylang, caraway, spruce needle, geranium, guaiac wood, gurjun balm, kabriuva wood, lavenderand hybrid lavender-, lemongrass, litsea cubeba, clove,
palmarosa, petitgrain, patchouli, ruta, rosewood (including Mexican linaloe oil), rosemary, sassafras, shiu (ho), spike, star anise, thyme, vetiver, juniper-, wormwood, cedarwood, cinnamon, citronella oils 2980 - - - other
- - other:
9090 - - other
3302.
Mixtures of odiferous substances and mixtures (including alcoholic solutions) based on one or more of these substances, of a kind used as raw
materials in industry; other preparations based on odiferous substances, of a kind used for the manufacture of beverages: 9000 - other
3303.
0000 Perfumes and toilet waters 3304.
Beauty or makeup preparations and preparations for skin care, (excluding pharmaceuticals, including sun blocks or tanning agents; manicure or pedicure preparations: 1000 - lip make-up preparations 2000 - eye make-up preparations 3000 - manicure or pedicure preparations - other:
9100 - - powders, whether or not compressed 9900 - - other
3305.
Preparations for use on hair: 1000 - shampoos
2000 - preparations for permanent waving and straightening 3000 - hair lacquers
9000 - other
3306.
Preparations for oral or dental hygiene, including dental fixative powders and creams; yarn used to clean the teeth (floss), in individual retail packaging:
1000 - dentrifices
2000 - yarn used to clean the teeth (floss) - other:
9010 - - dental fixative pastes 9090 - - other
Incentive Tax on Volatile Organic Compounds 23
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 3307.
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers,
whether or not perfumed or having disinfectant properties: 1000
- pre-shave, shaving or after-shave preparations 2000
- personal deodorants and anti-perspirants 3000
- perfumed bath salts and other bath preparations - preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: 4100
- - "Agarbatti" and other odoriferous preparations which operate by burning
4900
- - other
- other:
9010
- - solutions for contact lenses or for artificial eyes 9090
- - other
ex 3401.
Soap: organic surface-active agents and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, or impregnated, coated or covered with soap or detergent: - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 1100
- - for toilet use, incl. medicated products) - - other:
1990
- - - other (as normal soap) 3000
- organic surface-active products and preparations to wash the skin, as a liquid or cream, and for retail sale, whether or not containing soap ex 3402.
Organic surface-active agents (other than soap); organic surface-active agents surface-active agents and washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 3401; with the exception of
conditioned textile detergents with the tariff numbers 3402.2000/9000. - organic surface-active agents, whether or not put up for retail sale: - - anionic:
1110
- - - sulfo-oleates 1190
- - - other
- - cationic:
1210
- - - products listed in Part 1b 1290
- - - other
- - non-ionic:
1310
- - - products listed in Part 1b 1390
- - - other
1900
- - other
2000
- preparations put up for retail sale 9000
- other
3403.
Lubricating
preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, fur skins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or oils obtained from
bituminous materials:
Protection of the Ecological Balance 24
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products - containing petroleum oils or oils obtained from bituminous materials: 1100 - - preparations to treat textile materials, leather, fur skins or other materials.
1900
- - other
- other:
9100 - - preparations to treat textile materials, leather, fur skins or other materials.
9900 - - other
3405.
Polishes and creams for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, or impregnated, coated or covered with such preparations), excluding waxes of heading No. 3404: 1000 - polishes, creams and similar preparations for footwear or leather 2000 - polishes, creams and similar preparations for maintenance of wooden furniture floors or other woodwork 3000 - polishes and similar preparations for coachwork, other than metal polishes.
4000 - scouring pastes and powders and other scouring preparations 9000 - other
3506.
Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: 1000 - products suitable for use as glues or adhesives put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg - other:
- - adhesives based on rubber or plastics (including artificial resins):
9110 - - - in organic solvents 9120 - - - in water
9190 - - - other
- - other:
9910 - - - for animal feed 9990 - - - other
3707.
Chemical
preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use:
1000 - sensitizing emulsions 9000 - other
3805.
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods, crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent: 1000 - gum, wood or sulphate turpentine oils 9000 - other
3808.
Insecticides,
rodenticides,
fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and flypapers): - goods indicated in sub-number Note 1 to this Chapter: 5010 - - with a basis of sulphur or copper compounds
Incentive Tax on Volatile Organic Compounds 25
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 5090
- - other
- other:
- - insecticides:
9110
- - - with a basis of sulphur or copper compounds 9190
- - - other
- - fungicides:
9210
- - - with a basis of sulphur or copper compounds 9290
- - - other
- - herbicides, anti-sprouting products and plant growth regula tors:
9310
- - - with a basis of sulphur or copper compounds 9390
- - - other
- - disinfectants:
9410
- - - products listed in Part 1b 9490
- - - other
9900
- - other
3809.
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and
mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: - with a basis of amylaceous substances: 1010
- - for animal feeding 1090
- - other
- other:
9100
- - of a kind used in the textile or like industries 9200
- - of a kind used in the paper or like industries 9300
- - of a kind used in the leather or like industries 3810.
Pickling
preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding
powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes: 1000
- pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 9000
- other
3814.
Organic
composite
solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: 0090
- other
3815.
Reaction
initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included - supported catalysts: 1100
- - with nickel or a nickel compound as the active substance 1200
- - with precious metal or a precious-metal compound as the active substance
1900
- - other
9000
- other
3817.
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902: 0090
- other
3820.
0000
Anti-freezing preparations and prepared de-icing 3824.
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: - prepared binders for foundry moulds or cores:
Protection of the Ecological Balance 26
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 1010 - - for animal feeding 1090 - - other
3000 - non-agglomerated metal carbides mixed together or with metal binder
4000 - prepared additives for cement, mortars or concretes 5000 - non-refractory mortars and concretes 6000 - sorbitol other than that of subheading No. 2905.44 - mixtures containing halogenated derivatives of methane, ethane or propane:
7100 - - containing chlorinated fluorocarbons (CFC), including partially halogented fluorochlorocarbons (HCFC), perfluori nated hydrocarbons or partially fluorinated hydrocarbons (PFH)
7200 - - containing bromochlorodifluoromethane, bromotrifluoro methane or dibromotetrafluorethane 7300 - - containing partially halogenated bromo-fluorocarbons 7400 - - containing partially halogenated chlorofluorocarbons (HCFC), including perfluorinated hydrocarbons (PFH) or partially fluorinated hydrocarbons, but not containing fluor chlorocarbons (CFC)
7500 - - containing carbon tetrachloride 7600 - - containing 1,1,1-trichlorethane (methyl chloroform) 7700 - - containing bromomethane (methyl bromide) or bromo chloromethane
7800 - - containing perfluorinated hydrocarbons (PFH) or partially fluorinated hydrocarbons (HFC), but not containing fluorochlorocarbons (CFC) or partially halogented fluorcarbons (HCFC) 7900 - - other
- mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBB), polychlorinated biphenyls (PCB), polychlorinated terphenyles(PCT) or tris(2,3-dibrompropyl)phosphate: 8100 - - containing oxirane (ethylene oxide) 8200 - - containing polychlorinated biphenyls (PCB), polychlorinated terphenyls (PCT) or polybrominated biphenyls (PBB)
8300 - - containing tris(2,3-dibrompropyl) phosphate - other:
- - preparations for pharmaceutical use, preparations for food stuffs:
9011 - - - products listed in Part 1b 9019 - - - other
- - other:
9091 - - - For animal feeding 9098 - - - other
3825.
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter (except special waste containing VOC [with accompanying documents for special waste]): 1000 - municipal waste 2000 - sewage sludge
3000 - clinical waste - waste organic solvents: 4100 - - halogenated
4900 - - other
5000 - wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids - other wastes from chemical or allied industries:
Incentive Tax on Volatile Organic Compounds 27
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 6100
- - mainly containing organic constituents 6900
- - other
- other:
9010 - - for animal feeding 9090
- - other
3826.
Biodiesel and its mixtures, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals: 0090
- other
3901.
Polymers of ethylene, in primary forms: 1000
- polyethylene having a specific gravity of less than 0.94 2000
- polyethylene having a specific gravity of 0.94 or more 3000
- ethylene vinyl acetate copolymers - other:
9010
- - products listed in Part 1b 9090
- - other
3902.
Polymers of propylene or other olefins, in primary forms: 1000
- polypropylene
2000
- polyisobutylene
3000
- propylene copolymers - other:
9010
- - products listed in Part 1b 9090
- - other
3903.
Polymers of styrene, in primary forms: - polystyrene:
1100
- - expansible
1900
- - other
2000
- styrene-acrylonitrile (SAN) copolymers 3000
- acrylnitrile-butadiene-styrene (ABS) copolymers 9000
- other
3904.
Polymers of vinyl chloride or other halogenated olefins, in primary forms: 1000
- poly(vinyl chloride), not mixed with any other substances - other poly(vinyl chloride): 2100
- - non-plasticized 2200
- - plasticized
3000
- vinyl chloride -vinyl acetate copolymers 4000
- other vinyl chloride copolymers 5000
- vinylidine chloride polymers - fluoro-polymers:
6100
- - polytetrafluoroethylene 6900
- - other
9000
- other
3905.
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: - poly(vinyl acetate): 1200
- - in aqueous solution 1900
- - other
- vinyl acetate copolymers: 2100
- - in aqueous dispersion 2900
- - other
3000
- poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups
- other:
Protection of the Ecological Balance 28
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 9100 - - copolymers
- - other:
9910 - - - products listed in Part 1b 9990 - - - other
3906.
Acrylic polymers in primary forms: 1000 - poly(methyl-metacrylate) - other:
9010 - - products listed in Part 1b 9090 - - other
3907.
Polyacetals, other polyethers and epoxy resins, in primary forms polycarbonates, alkyd resins, allyl polyesters and other polyesters,
in primary forms:
- polyacetals:
1010 - - products listed in Part 1b 1090 - - other
- other polyethers: 2010 - - products listed in Part 1b 2090 - - other
- epoxide resins:
3010 - - products listed in Part 1b 3090 - - other
4000 - polycarbonates 5000 - alkyd resins
6000 - poly(ethylene terephthalate) 7000 - poly(lactic acid) - other polyesters:
9100 - - unsaturated - - other:
9910 - - - products listed in Part 1b 9980 - - - other
3908.
Polyamide in primary forms 1000 - polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12 9000 - other
3909.
Amino-resins,
phenolic resins and polyurethane, in primary forms: - urea resins; thiourea resins: 1010 - products listed in Part 1b 1090 - - other
2000 - melamine resins 3000 - other amino resins - phenolic resins:
4010 - - products listed in Part 1b 4090 - - other
5000 - polyurethanes
3910.
0000 Silicone,
in
primary forms
3911.
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms: - petroleum resins, coumarone, indene or coumaro-indene resins and polyterpenes:
1010 - - dispersed or dissolved in non-aqueous medium 1090 - - other
- other:
9010 - - products listed in Part 1b 9090 - - other
Incentive Tax on Volatile Organic Compounds 29
814.018
Customs Tariff
No52
Product(s)/Group(s) of Products 3912.
Cellulose and its chemical derivates, not elsewhere specified or included, in primary forms:
- cellulose acetate: 1100
- - non-plasticized 1200
- - plasticized
2000
- cellulose nitrates (including collodions) - cellulose ethers:
- - carboxymethylcellulose and its salts: 3110
- - - products listed in Part 1b 3190
- - - other
- - other:
3910
- - - products listed in Part 1b 3990
- - other
- other:
9010
- - products listed in Part 1b 9090
- - other
3913.
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural
rubber), not elsewhere specified or included, in primary forms: 1000
- alginic acid, its salts and esters - other:
9010
- - products listed in Part 1b 9090
- - other
3914.
Ion-exchangers based on polymers of headings Nos. 3901 to 3913, in primary forms:
0010
- products listed in Part 1b 0090
- other
Protection of the Ecological Balance 30
814.018
Annex 353
(Art. 9 let. c)
Reduction of Diffuse VOC Emissions 1
Requirements for the operation of stationary installations 11 General
requirements 111 Principle
All VOC relevant processes must be optimised with a view to reducing diffuse VOC emissions.
112 Exhaust air collection and purification 1
Processes must be conducted in closed systems, provided this is technically and operationally possible and economically acceptable.
2
The exhaust air from closed systems must be processed by the APP.
3
In the case of processes in non-closed systems, the exhaust air must be processed by the APP via suction hoods or shape-adapted source extractors with appropriate suction capacity either directly or following concentration.
4
Room exhaust air must be processed by the APP directly or following concentration.
5
The exhaust air under paragraphs 2-4 must be processed by the APP after production has been completed (APP stopping time).
6
Paragraphs 3-5 do not apply if it is established that the exhaust air due to its negligible VOC concentration is unlikely to be processed by the APP.
7
There must be an up-to-date maintenance plan for the exhaust air system, which in particular sets out how it is guaranteed that: a. the exhaust air system is airtight; b. components that are essential to the system are quickly replaced.
113 Container caps
Containers for VOCs must be fitted with suitable caps.
53 Inserted by No II para. 3 of the Ordinance of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
Incentive Tax on Volatile Organic Compounds 31
814.018
114 Work
organisation 1
Up-to-date working regulations must be provided regulating the low-emission handling of solvents. Regulations must also be provided on how to deal with leakages of solvents.
2
Employees must be trained regularly in how to apply the working regulations.
3
Compliance with working regulations must be verified regularly.
115 Documentation 1
An up-to-date inventory of the sources of diffuse VOC emissions and the intake and exhaust air flows must be provided. This contains in particular: a. a ventilation plan; b. a quantitative estimate of the emissions from each source.
2
Diffuse VOC emissions must be justified.
12 Process-specific requirements
In addition to the general requirements set out in Number 11, the following processspecific requirements must be complied with: Processes Requirements - Filling and decanting processes - If technically and operationally possible and economically acceptable: vapour recovery system
- Otherwise: exhaust air by means of suction hoods or shape-adapted source extractions with appropriate suction capacity via APP - Mixtures of substances - In the case of closed mixing installations: solvent supply via closed system - In other mixing processes: equip container with border sealed cover; exhaust air from penetrations by means of suction hoods or shape-adapted source extractions with appropriate extraction capacity via APP
- Drying and stoving when printing, laminating and coating
- In the closed system - Cleaning of products and componentsa
- In closed cleaning systems: circulating air or vacuum drying
- In manual cleaning installations: forced closure of the cover
- Cleaning of containers and general cleaning
- Open cleaning and drying only in closed rooms; store cleaning utensils contaminated with solvents in sealed containers
Protection of the Ecological Balance 32
814.018
Processes Requirements - Storage
- In sealed containers or in the closed system; pressure balance with exhaust air via APP or back-pressure valve
- Disposal
- Pipeline to waste disposal centre or by means of closed containers
a When using halogenated VOCs, Annex 2 No 87 OAPC must be complied with.
13 Equivalent requirements
The requirements in terms of this Annex may on request be replaced by other requirements provided diffuse VOC emissions are thereby reduced at least to the same extent.
2 Industry-specific guidelines
1
The FOEN shall issue industry-specific guidelines in order to specify the requirements in terms of this Annex. These may lay down additional industry-specific requirements.
2
It shall review the guidelines every five years.
3
When issuing or reviewing the guidelines, it shall consult the industries and cantons concerned and take account of technical developments.