Clarifies 06.12.2000., Journal No 440.441 (2351/2352) Cabinet of Ministers Regulations No. 356 (pr. No 48, 35) the law "On natural resources tax" the application of the rules of the individual arrangements Issued in accordance with the law "on natural resources tax" the fourth part of article 9, the first paragraph of article 10, second subparagraph, article 16, article 17, first paragraph, article 18, second subparagraph, points 1 and 4 of annex 1, 2, 4, and 6 and 7 point 4 of Annex i. General question 1., these rules determine the law "on natural resources tax" (hereinafter the law) the application of the rules of procedure.
II. the use of natural resources and pollutants, setting limits on the acquisition of or for the use of natural resources in accordance with the law, annex 1 and 2 of the protection of the environment and regional development Ministry and its authorized bodies determine the mineral deposits in the Passport, permission to use natural resources (annex 1 of these rules), water borehole, water use in the passport or permit to park in the snail (Helix pomatic l.) in the collection. 1. the annex to the law laid down in paragraph 5 of economic activities resulting in the form of natural resources, determine the protection of the environment and the Ministry of regional development regional environmental governance (hereinafter regional environmental administration) the specific authorization.
3. Natural resource tax (hereinafter referred to as the duty) to be used in calculating the classification of pollutants pursuant to law 3, 4, 5, and 6. the hazards referred to in annex to the classes established these rules 2, 3, 4 and 5 in the annex.
4. to receive the law 1. in paragraph 5 of the annex to certain economic activities obtained permission of use of natural resources, the taxable person shall provide the regional environmental governance: 4.1 application which contains information about the intended action, and the mining of natural resources;
4.2. the land use of the supporting documents;
4.3. documents confirming the legality of natural resources;
4.4. the documents issued by the accredited laboratory that determines the eligibility of the natural resources of the law set out in annex 1 of the natural resources;
4.5. object placement scheme.
Note the. If the information is not sufficient, the regional environmental authority may request from the taxpayer for more information.
5. Permission for entry of contaminants in the atmosphere or water bodies and environmentally harmful goods and products for sale or import (import) granted to undertakings (companies), the business of which is linked to the appropriate use of natural resources. These rules permit referred to in paragraph 6 of the list is complete, and any governmental authority in connection with the tax administration is not entitled to claim from the taxpayer for another permit.
6. Taxable person by matching with natural resource extraction or pollution entering the site for the following local authorities which issued the authorization shall: 6.1. the common mineral extraction quotas in accordance with the Cabinet of Ministers of 8 July 1997, regulations no 239 "rules regarding the use of the subsoils" issued by the county or municipality of the territories;
6.2. permission (license) mineral extraction (except permissions common mineral and groundwater abstraction) issued by the National Geology Department;
6.3. the air pollution issue and limits (maximum permitted or agreed amounts) on the basis of the information prepared by the pollutants, determine and approve the regional environmental governance;
6.4. authorisations shall be issued on the use of the waters and water abstraction thresholds, as well as waste water and discharge of pollutants (water pollution) to determine the regional environmental governance. Limits for pollution discharges to groundwater and the water use permit is issued after consulting the national geological service;
6.5. the permit for the storage of waste from the landfill issue (deposit) and the limits determined by the regional environmental governance. Permits for the storage of hazardous waste landfill regulations in accordance with the procedure laid down in accordance with the opinion of the regional environmental management issued by the County and city authorities;
6.6. permission to enter from hospital sewage treatment plant discharges into the economic zone of the Republic of Latvia in the territorial sea and internal waters of the sea issue and the limits established by the regional environmental authority of the location of the object;
6.7. authorisation for the use of natural resources and environmental pollution (except this rule 6.6 action referred to) economic zone of the Republic of Latvia in the territorial sea and internal waters of the sea issue and the limits determined by the protection of the environment and regional development Ministry;
6.8. permission (license) the ozone-depleting substances import shall be issued and limits (quotas) determine the protection of the environment and regional development Ministry of Latvia, in accordance with obligations to the Vienna Convention for the protection of the ozone layer the Montreal Protocol on ozone depleting substances izpildorganizācij;
6.9. the environmentally harmful goods and products of temporary admission for inward processing shall be issued in accordance with the Cabinet's June 30, 1998, rule no. 237 "arrangements for the feasible procedure-inward processing". The list of compensating products subject to the protection of the environment and regional development Ministry.
6.10. the law 1. in paragraph 5 of the annex to certain economic activities resulting from the use of natural resources as well as soil extraction of environmental protection and regional development Ministry in the order issued by the regional environmental governance;
6.11. the park's snail (Helix pomatic l.) shall be issued for collection of environmental protection and regional development Ministry, based on the results of the competition.

7. The environmentally harmful goods and product classification and technical specifications, for which, in accordance with Annex 7 of the Act to pay tax which a taxable person, a Customs cargo declaration (under "product packaging and description") and the review of the calculation of the tax, the rules given in annex 6. Identification of goods and products used for Latvian combined nomenclature code system adopted in accordance with the law "on the customs duties (tariffs)" except once to use plastic dishes and tableware. Once imported to use plastic dishes and tableware (plates, bowls, mugs, cups, glasses, drinking straw, knives, forks, spoons, rulād-spraudekņ), on their labels, packaging or accompanying documents must be specified, or the dishes and cutlery are once or many times. If such information is added, the shipment of plastic containers and cutlery to pay tax as a single-use, in accordance with article 9 of the Act and section 7 of the annex. If the information is not clear, can be applied to the Cabinet of Ministers of 25 January 2000, the provisions of no. 35 "Pirmsmuitošan document and temporary storage of goods order procedures and cargo owner or possessor may refer akreditēto certification centres, to get an opinion. The rules referred to in annex 6, plastic containers for packaging food products are not taxed when imported as packing set (a dish with a lid).
III. Tax calculation and payment procedures 8. Taxpayer's obligation is to ensure the use of natural resources and environmental pollution, as well as the volume of records of own-produced goods harmful to the environment and product sales or import (import).
9. the taxable tax calculated for the extraction of natural resources and environmental pollution, in accordance with the actual amount of tax rates, based on the use of natural resources and environmental pollution, calculation or data analysis and the specific authorization (license) limits set (quotas).
10. Limits or quotas in the respective permits (licences) shall be determined and used in the calculation of tax for each natural resource or environmental contaminations.
11. Tax on natural resources use and environmental pollution limits in amounts calculated by the law laid down in the annexes to the standard rate.
12. Tax on the use of natural resources over the ceiling fixed amounts (quotas) and the pollution of virslimit calculated as the sum of the basic rate and papildlikm (together in a flat-rate amount 4 x-).
13. If the permit for the activity in question is not the specific quantitative restrictions, tax on the full amount calculated at the standard rate and revision of tax shall be made "without limit".
14. The environmentally harmful goods and import of products and distribution, which the law requires a permit (license) shall not apply and the early‐warning tax on all goods imported or realized shall be calculated at the standard rate.
15. Financial year for the first three quarters, while the annual limit has been reached, the amount specified in the calculation of the taxable person and pay tax on the extraction of natural resources and environmental pollution at the standard rate of actual volume. Calculation and payment of taxes on natural resources above the ceiling fixed amounts and virslimit pollution taxable person carries out in the fourth quarter of the year or from the date on which the limits have been exceeded.
16. businesses (companies) that the transaction is of a seasonal nature, limit is determined after extraction of natural resources or environmental pollution discharge volumes are aligned with the company (companies) activities calendar schedule. The State revenue service authorities consistent with the undertakings (companies) of specific tax payment schedule.
17. Tax not calculated on: 17.1. background contamination, the level of which the taxable person has proven with the environmental protection requirements of the institutions of the relevant monitoring data;
17.2. the use of the waters (flow) waterworks and facilities for fisheries (hydroelectric reservoirs, URu.tml.), except for the amounts laid down in the authorisation of the use of the waters for consumption and production of household needs;
17.3. thermal and technical water quantities after use pumps back water mining horizon, not by changing the chemical composition of the waters (with the exception of desalination);
17.4. organic fertilizers and agrochemicals (fertilizers, pesticides, growth regulators and veterinārpreparāt) of agricultural business administration (transport, storage, soil, crops and animal handling), if their use is agricultural and agro-ecological justified;
17.5. the ballast of sand dumping in specific (damping) (agreed);
10.9. entering the soil pollution or soil filtration layer (absorbent), if the treatment plant project agreed that it provided as pollution treatment method;
17.7. without toxic waste (O major group according to annex 2 of these regulations), which set out the agreed points on the (limited) time is accrued for further processing (composting, incineration URu.tml.);
11.1. soil pollution of landfill waste arising before 1 January 1996;
11.1. emergency leak due to (illegal) the radioactive pollution by the guilty person collected or itralizējus under the protection of the environment and Ministry of regional development institutions, deadlines and requirements. A tax on pollution offset is calculated according to the neutralization of secondary pollution hazard and quantity;
17.10. lowering the groundwater level in the process of atsūknēt waters, if remove water associated with the extraction of mineral resources, except for the amounts laid down in the authorisation of the use of water for consumption production and economic needs;
17.11. water used for production purposes, where the water is reused after treatment.
18. Annex 1 of the law set out in article 1 of the rate relief rate applies if the valid minerals mined under geological report certain groundwater level. The protection of the environment and regional development Ministry will examine each relief cases and take appropriate decisions.

19. On the useless losses tax paid at the standard rate, and as papildlikm for virslimit. About the useless losses considers valid provable loss of minerals in excess of the protection of the environment and regional development Ministry or other regulations of the institutions as set out in the accepted project losses. On the valid minerals obtained volumes that do not comply with the authorisation (licence) to a valid type of mineral tax paid at the standard rate, and as papildlikm for the exploitation of natural resources without permission. These payments do not apply to annex 1 of the Act 1 and in paragraph 4, the proposed rates relief factors.
20. A taxable person provides mineral obtained and all loss records. The protection of the environment and regional development Ministry authorized officers, based on the information provided by the taxpayer and the inspection results, not assessed the extent of the loss, the net confirms it with valid legislation and control of minerals and mining volume in compliance with permit (licence).
21. Annex 1 of the Act in paragraph 4, the specific rates of duty relief factor applied based on purchase and sales documents, which indicated the soil fertility improvement needs in Latvia realised turf and gyttja clay figures of the period concerned. Taxable tax statement (annex 7 of these rules) turf and gyttja clay, which applied to the rate relief, presented separately from the rest of the separation in the turf or the amount of gyttja clay. The rate relief factor does not apply to the amount obtained above the ceiling laid down in the case specified in paragraph 19 of these rules.
22. the use of rubble in economic activities according to the law's annex 1 to paragraph 5 of the tax shall be calculated by applying the law to the table in annex 1, the specific duty rate on boulders (deposits).
23. Tax on environmentally harmful goods and products (imports) is calculated and paid goods recipient (declarant) or its authorized person in accordance with the rates by type of products and goods, and according to the classification established in annex 6 of these rules. Be submitted to the Customs authorities of the customs declaration of goods (box "packages and description of goods") displays the news (technical specifications) of the product and the type of products and their packaging (containers). Tax on environmentally harmful goods and products as well as goods and the importation of product packaging (imports) is calculated and paid at the time when it is presented for free circulation in the customs territory of the Republic of Latvia. The payment of the tax exempt goods, products and packaging, in accordance with the law "on the customs duties (tariffs)" and regulations specific to customs duty relief, except for goods and products for import authorisation must be obtained in accordance with the provisions of paragraph 6. From tax payment does not release the goods, products or packaging, which the customs duty tariff rate of 0 percent, if not covered by the benefits.
24. The cargo certificate, within the meaning of these provisions, the national supplier of packaging waste management voluntary organizations or the packaging Association of Latvia approved the document that contains the necessary information about the packaging material type and weight. Formal packaging supplier approved document is a document signed by the supplier (original), which contains the necessary information about the packaging material type and weight (excluding international transport waybill). Calculating the potential customs debt in goods and products in packaging which are the subject of other customs procedures, but not the procedure the importation of goods for free circulation (imports), for evidence of the supplier's approved the package of documents is considered also by fax sent to the supplier signed the document that contains the necessary information about the packaging material type and weight. Tax calculation and calculation shall be submitted to Customs cargo owner or possessor. If the certificate or the certificate of supplier packaging approved document does not specify the type of packing of cargo and weight, but is specified in the gross weight, the Cabinet of Ministers of 25 January 2000, the provisions of no. 35 "Pirmsmuitošan document and temporary storage of goods order and procedures of tax calculation, the maximum tax rate multiplied by 25% of the gross weight of the goods subject to this provision, paragraph 29.
25. If a taxable person has paid tax on the feasible of the own Latvia environmentally harmful goods and products or raw materials as well as on the packaging of goods or products of it at the time of importation to the customs territory of the Republic of Latvia, the report on the tax calculation this payments are regarded as tax prepayment (advance payments) and on the accounts for the tax calculation (annex 7 of these rules) 3 in box 7 of form. For each prepaid amount shall record in the bottom of the form table 3. Where a taxable person within the territory of Latvia implements reusable goods in packaging which is bought from consumers, the tax shall be calculated and paid on the quarter and purchased packaging marketed volume of margin on the basis of accounting documents. Taxpayers that reusable packaging uses the import or export operation, you can avoid paying the tax if the containers with a separate customs declaration is presented as imported or exported temporarily for a time.
26. Tax on goods harmful to the environment there and the disposal of products taxable persons calculated in accordance with the accounting records and the harmonized limits for each product or product physical unit or as a percentage of the sales price that does not include excise duties and value added tax. Tax calculation and not pay for the own production, which marketed (exported) outside the territory of Latvia, if the supply is a documentary based on this rule 33.2. exports referred to in the supporting documents.
27. the tax on the extraction of natural resources, environmental pollution, environmentally harmful goods and products as well as product and product packaging sales domestically and in the calculation of the State revenue service's budget for territorial authorities to account for the previous quarter 20th of the following month.

28. Those taxable persons whose tax payments expected by the standard rate of less than 100 litres and paragraph 37 of these regulations in accordance with the procedure laid down in the special list are included, the tax for the current year shall be until the next January 20. Taxable persons to whom these provisions in paragraphs 15 and 16 in the order of a specified payment schedule, the tax paid in accordance with that schedule.
29. the tax at rates of packaging material per unit weight calculated by applying separate tax rates for each type of packaging, including the label (including the primary or direct packaging that is in direct contact with the product, secondary packaging, used a certain number of the primary unit for grouping, transportiepakojum), and, where appropriate, the calculation of a summing up. On the basis of calculations used in this provision to Customs 24. documents listed, but domestically-accounting documents, and the use of packaging material. If the taxable person documented to justify the total weight of the packaging material, but cannot substantiate details of certain packaging materials, a tax can be calculated by applying the highest rate, corresponding to the materials used in packaging, and attributed it to the entire package. If the packaging consists only of transportiepakojum, the tax is calculated using the difference between the gross and net. If a packing unit for 95% of the weight of one packing material, then the tax rate applying materials, calculated on the total weight of the packaging material. Packaging material that does not match any of the rules referred to in annex 8, the group applied to the material law of Annex 8 of the heading.
30. Regardless of the use of cosmetics and Perfumery, household chemicals, pharmaceutical and packaging of tobacco products taxed under article 9 of the quarter and to annex 8 of the law.
31. The sausage skin, cheese products, wax and filter paper bag packaging of tea, and they shall not be subject to tax.
32. If a taxable person with credit and Treasury settlement Centre, tax on goods and products as well as packaged goods and the transfer of products across the country has paid for the State revenue service territorial institution in which he is registered as a taxable person, the taxable person at the border to produce a certificate for payment of the tax, which the State revenue service territorial authorities the imprint of the stamp and signature of the Director.
33. A taxable person who is environmentally harmful goods or products are imported (import) in the Republic of Latvia for further delivery (re-export) outside the Republic of Latvia or are imported temporarily (temporary admission for inward processing) and in accordance with the procedure laid down in these rules is paid the tax on the importation of goods (imports), have the right to get back the tax paid, if the State revenue service territorial institution submitted the following documents: 33.1. the document certifying the payment of the tax on specific goods or products and as an importer indicates the taxable person;
33.2. environmentally harmful goods and products (the products) export documents: with foreign natural and legal persons for bills of lading, product and packaging specifications, Customs cargo declaration (or a copy) with a check that the goods or products have left the customs territory of the Republic of Latvia;
33.3. the tax bill, which contains the following information: 33.3.1. consignor – name of the legal person and the registered office or an individual's name, home address and social security number;
33.3.2. consignee – name of the legal person and the registered office (in the Republic of Latvia registered company-also registration number) or an individual's name, home address and social security number;
33.3.3. product name, quantity, price and value;
33.3.4. calculated tax;
33.3.5. date of delivery of the goods.
34. If the taxable person illegally reimbursed tax sanctions shall apply in accordance with article 19 of the Act.
35. Review of tax calculation and payment of a taxable person shall be drawn up in accordance with the provisions of annex 7 and, after checking with the protection of the environment and regional development Ministry or the relevant regional environmental governance to this provision in paragraph 27 and 28 deadlines for submitting the relevant State revenue service territorial institution. If the taxable person referred to in that report reflect only the calculation of the tax on such environmentally harmful goods and products or marketing, which is not for permission (license), to coordinate with the protection of the environment and Ministry of regional development institutions is required.
36. on the basis of environmental protection and regional development Ministry officials authorised by law submitted for illegal or not indicated (hidden) mining of natural resources, environment pollution, the entered or imported (imported) goods harmful to the environment, the State revenue service territorial institution in addition to the unpaid amount of tax recovered from paying a fine of double the amount of tax unpaid: 36.1. for amount not exceeding the limit (or quota),-standard rate and summing the penalties (total-in the basic rate in triple);
36.2. about the amount that exceeds the limit (or quota)-adding as per papildlikm and penalties (total-divpadsmitkārtīg in the basic rate);
36.3. for the extraction of natural resources, environment pollution, the entered or imported (imported) goods, if these actions are carried out without the necessary permissions-adding as per papildlikm and penalties (total-divpadsmitkārtīg all the basic rate per volume).
37. This provision, the institution referred to in paragraph 6 to the current year's April 10 submitted to the State revenue service territorial authorities in the tax lists and information about amendments to the list of taxable persons (two weeks after relevant changes). Information for those taxpayers whose taxable year after the standard rate payment is expected to be less than 100, submit a separate list.
38. The State revenue service territorial authorities within 10 days of payment in full and report on tax calculation (annex 7 of these rules) about a quarter receive transferred this provision 39. and 40 referred to the amount of tax in the relevant environmental specific budget accounts.
39. National environmental protection special budget includes:

24.3.40 per cent of all tax payments for the exploitation of natural resources and environmental pollution limits in amounts, net of the amount by which the tax rebate of those payments;
24.4.100 per cent of all tax payments for this rule 10.7 in the following limits certain levels;
39.3.100 per cent of all tax payments for the exploitation of natural resources above the ceiling set and virslimit pollution;
24.5.100 per cent of all tax payments on goods harmful to the environment and the disposal of products or import (import);
24.5.100 per cent of article 19 of the law on fines imposed;
24.6.100 per cent of the law set out in article 20 of the principal sum of money and delay the increase.
40. The County or city municipal environmental protection in special budgets including 60 per cent of all tax payments for the exploitation of natural resources and pollution of the environment in the ceiling, which made the relevant parish or city area, report the amount by which the tax rebate of those payments.
IV. The order in which the taxpayer can receive a tax credit of 16.41. Law article may receive a tax credit for taxpayers who finance projects aimed at reducing the pollution of the environment or natural resources through technological improvements or environmental measures.
42. in order to receive tax rebates, the taxable person shall submit to the Ministry of finance and the relevant authorities (as tax revenue distribution): 42.1. the application for the grant of the tax credit (these provisions Annex 8);
26.2. The protection of the environment and regional development Ministry's opinion on the draft;
26.3. The State revenue service territorial authorities for the payment of taxes.
43. for this rule 42.2. the opinion referred to in the documentation of the project together with the calendar plan and Declaration (annex 9 of these rules) shall be submitted by the taxable person the protection of the environment and regional development Ministry. The Ministry is providing the month and indicate the maximum amount for which you can assign a discount from each level environmental specific budget under article 16, third paragraph.
44. the decision on the grant of tax rebates from the State environmental specific budget adopted by the Ministry of finance, but from the municipal environmental specific budget-the municipality according to the tax revenue distribution, the maximum percentage of the amount for which the intended reduction of pollution after the full realization of the project pursuant to this rule 42.2. the opinion referred to in point specified. The decision determines the amount by which the tax rebate, and specify how the discount is to be distributed through tax payment deadlines (quarters).
45. the decision on the grant of tax rebates or refusal to grant a tax credit adopted in two weeks after the receipt of the document and of the decision taken in writing notify the taxable person, the protection of the environment and regional development Ministry and the State revenue service.
46. If the decision on the grant of tax rebates, it shall apply from the next quarter, for one year.
47. If the project occurs in a time of paying tax arrears, tax rebates application stops with the day when the said debts incurred. State revenue service territorial institution no later than 10 days after the disclosure of tax liability shall inform the environmental protection and regional development Ministry.
48. Six weeks before the tax rebates by the end of the period of application of the taxable person shall provide the protection of the environment and regional development Ministry report on the conformity of the project implementation plan. Month from the date of submission of the report referred to the protection of the environment and regional development Ministry gives positive opinion (about the current tax rebates granted utility) or negative (for previously assigned to the recovery of the amount of the discount).
49. The current tax rebates going on these terms grant 42, 43, 44, 45 and 46 in.
50. If in accordance with this rule 48 provides opinion is negative, environmental protection and regional development, the Ministry shall inform the State revenue service, which performs the previously granted discount amount for recovery under article 16 of the fifth and set a time limit for payment. After the expiry of the late as the calculation of the tax debt in accordance with the law on taxes and duties ".
V. procedures for partially refundable tax levies on environmentally harmful consumption of goods and products of 51. Under article 17, the first part of the duties on goods harmful to the environment and the consumption of the product partially in reimbursed companies (companies) who perform the appropriate balance of goods or products of rendering or processing.
52. Tax revenue refunded subsidies to undertakings (companies), under the protection of the environment and regional development Ministry to those of technological and environmental protection requirements make environmentally harmful goods or product residue disposal or recycling.
53. Subsidies shall be determined according to the company (the company) actually salvaged or recycled goods or products.
54. in accordance with the laws of the Latvian Environmental Protection Fund (hereinafter Fund) provide in annex 7 of the income tax law of the use for the intended purpose.
55. the Fund shall issue a tender for companies to receive a grant under this provision is 54.
56. in order to receive the subsidy Fund announced in the tender, the company (the company) submits an application, as well as documents proving: 56.1. company (the company) environmental technology and regional development Ministry to those of technological and environmental protection requirements;
56.2. technical ability to control and document the process parameters, including real raw materials processed (including environmentally destructive balance of goods or products);
56.3. company (the company's) readiness to financially independent in deal with environmentally harmful goods or products of processing residues (business plan and the audit opinion on the company's (the company) financial position);
56.4. environmentally harmful goods or product residue processing planned volumes and their procurement sources in the next three years.

57. when a contestant applications are evaluated, the Fund shall conclude agreements with the winners of the contest, subject to national environmental specific budget for the current year estimates in certain financial constraints.
58. the Fund's and the company's (the company) the contract provides for environmentally harmful goods or product residue, procurement, reclamation, processing the annual volume actually processed, the amount of goods or products of technical or documentary control methods, deadlines and grant award procedures, as well as other company (company) sliding.
59. According to the law referred to in annex 7 tax rates and reimbursement regulations companies (companies) with whom contracts have been concluded for the remainder of the goods or of rendering of products or processing, receiving 58 of these rules, the subsidies referred to in this provision in annex 10 per actually disposed of the remainder of the goods or products.
60. in accordance with the Government of the Republic of Latvia's obligations to the Vienna Convention for the protection of the ozone layer the Montreal Protocol on ozone layer izpildorganizācij environmental and regional development Ministry to draw up each year a company (company a) list, which is used in the production of ozone depleting substances, as well as substances that Deplete the ozone layer. Then when these substances are used in the list of products referred to in the relevant list enterprises (companies) and the output is realized, the tax mentioned (company) released the law article 17, first paragraph in the order 100 percent.
Vi. Closing questions 61. These rules referred to in annex 3 tax rates come into effect by January 1, 2002.
62. To declare unenforceable in such Cabinet rules: 62.1. The Cabinet of Ministers of 20 June 1996, Regulation No 210 "law" on natural resources tax "rules of procedure" (Latvia's journal, 1996, 112./113.nr.; 1997, 150.167./168.nr./151.nr.; 1999);
62.2. Cabinet of Ministers of 17 June 1997, Regulation No 214 "amendments to the Cabinet of Ministers of 20 June 1996, the provisions of the" law "on natural resources tax" rules of procedure "(Latvian journal, 1997, 150./151.nr.);
38.7. Cabinet of Ministers of 18 May 1999, Regulation No 180 "amendments to the Cabinet of Ministers of 20 June 1996, the provisions of the" law "on natural resources tax" rules of procedure "(Latvian journal, 1999, 167./168.nr.).
63. these provisions apply to 1 October 2000.
Prime Minister a. Smith of environmental protection and regional development Minister v. Makarov, Riga, 2000 October 10 rules apply by 1 October 2000 in annex 2 of the Cabinet of 10 October 2000, the regulations no 356 groups in the rate of taxation in accordance with the classification by hazard it no way hazardous waste tax PO box

class rate ($/m3) O major group: 1. Municipal waste-hazardous 2.0.25 not debris and building materials in the 0.25 not dangerous 3. Street sweepings without dangerous 0.25 4. Paper and paperboard not dangerous 0.25 5. Waste wood, twigs and tree bark are not dangerous 0.25 6. Food and food processing wastes not dangerous 0.25 7. Metal (scrap and chips) not dangerous 0.25 8. Plastic not dangerous 0.25 9. Glass not dangerous 0.25 10. Cloth and other textiles not dangerous 0.25 A group. Oil containing wastes: 11. With oil polluted the Earth, filtering materials, polymers and filter dangerous 1.50 12. Used hydraulic, machine, motor oil and other hazardous mineral oils, tar 13 1.50 and jelly dangerous Machine wash 1.50 14. petrol and kerosene used in dangerous 1.50 15. Brake fluids and filters dangerous 1.50 Group B. Halogens and sulfur-containing organic waste: 16. Organochlorinated solvents especially dangerous 50.00 17. Bromorganisk solvents especially dangerous 50.00 18. iodine containing fluorine and organic waste are especially dangerous in dangerous 19 50.00 Freon 1.50 Polihlorēto is bifenīl 20. waste containing especially dangerous 21.50.00 acids, Thiols, sulphides, disulfide dangerously 1.50 Group C. Halogens and sulphur-containing organic solvents: 22. Alcohols and ketones especially dangerous 50.00 23. Aromatic Hydrocarbons particularly dangerous 50.00 24. Phenols and derivatives especially dangerous in the ethers, the 25.50.00 epoxy esters and especially dangerous 50.00 D group. Halogens and sulphur-containing organic substances: 26. Paints, varnishes and the balance dangerously 1.50 27. Tar and glues dangerous 1.50 28. Cooling Solutions dangerous 1.50 29. Synthetic detergent waste dangerous 1.50 1.50 30 Nitro dangerously 31. dangerous 1.50 32. Kaprolaktām carboxylic acids and their derivatives dangerous 1.50 Group E. Plant and animal remedies waste: 33. Pesticides (herbicides, fungicides and insecticides) especially dangerous 50.00 34. Biologically active substances particularly dangerous 50.00 35. Wood preservatives especially dangerous 50.00 Group F. Inorganic wastes: 36. Pickling and electrolytic cells process waste dangerous 1.50 37. Inorganic salts dangerous 1.50 38. Inorganic alkalis dangerous 1.50 39. Inorganic acids hazardous 1.50 40. Metal polishing and grinding, smelter waste dangerous 1.50 41. Chromium wastes containing dangerous 1.50 42. waste containing cadmium especially dangerous 50.00 43. Beryllium wastes containing especially dangerous 50.00 44. Lead containing wastes especially dangerous 50.00 45. Cyanide-containing waste especially hazardous and Asbestos 50.00 46. asbestos-containing products dangerous 1.50 G Group. Wastes containing mercury: 47. Thermometers and thermostats especially dangerous 50.00 48. Mercury fluorescent lamp particularly dangerous 50.00 49. Chemical Industry using reagents particularly dangerous 50.00 Group H. Mixed hazardous waste: organic 50 Spent filtering and cleaning materials dangerous meat and 1.50 51. fish processing wastes hazardous 1.50 52. Vegetable oil waste dangerous 1.50 53. Pharmaceutical industry and clinical waste dangerous 1.50 54. Sewage sludge with elevated content of toxic substances dangerous 1.50 55. Photographic plates and fotoķimikālij dangerous 1.50 notes.
1. Tax at the standard rate applied on environmental pollution resulting from the storage of waste at landfills pursuant to operating rules laid down in the draft.

2. O major groups waste classified as non-toxic, if they do not meet any of the composition of the groups of hazardous waste (A, B, C, D, E, F, G or H).
3. The lower hazard class waste containing higher hazard classes a waste of impurities in excess of the weight of the waste or the type of storage permissible norms, classified according to the hazard class, to which the mass of waste occurring at the upper tier of the impurities.
4. Tax calculation on deposited waste quantity (volume) in uncompressed form, allowing special containers (cylinders, URu.tml.), ballast, stabiliser and other impurities in the volume (volume).
Environmental protection and regional development Minister v. Makarova in annex 3 of the Cabinet of Ministers of 10 October 2000, the regulations no 356 rates groups classification by the corresponding emission to danger (air pollution) no emission name hazard class tax rate p.k.


($/T)
1. Dust (not containing heavy metals) not dangerous 4.00 2. Carbon monoxide (CO) averaged dangerous 5.50 3. Sulphur dioxide (SO2) dangerous 13.00 4. Nitrogen oxides (NOx-oxides of nitrogen amount converted to NO2) dangerous 13.00 Ammonia (NH3) 5 dangerous 13.00 6. Volatile organic compounds hazardous to 13.00 hydrocarbons (CnHm) 7 dangerous 13.00 8. other organic compounds not dangerous 13.00 9. heavy metals (Cd, Hg, Ni, Sn , Pb, Zn, Cr, As, Se, Cu) and their compounds to the corresponding metal converted especially dangerous 820.00 10. Vanadium pentoxide, recalculated to a particularly dangerous 820.00 vanadium in environmental protection and regional development Minister v. Makarova in annex 4 of the Cabinet of Ministers on 10 October 2000, the regulations no 356 rates groups of pollutants in accordance with classification to danger (water pollution) no name of the pollutant hazard class tax rate p.k.
 
 
($/T)
1. Chemical oxygen consumption in the average of the total 2 30.00 dangerous nitrogen (total N) average hazard 30.00 3. Total phosphorus (P total) average dangerous 30.00 4. Petroleum products dangerous 8000.00 5. Chromium (Cr) particularly dangerous 50000.00 6. cadmium (Cd) particularly dangerous 50000.00 7. lead (Pb) particularly dangerous 50000.00 environmental protection and regional development Minister v. Makarova in annex 5 of the Cabinet of Ministers of 10 October 2000, the regulations no 356 rates groups of pollutants in accordance with the classification by the hazards (soil , bottom and water pollution) no seabed emissions name hazard class tax rate p.k.

 
($/T)
1. Total nitrogen (total N) average total 100.00 danger 2. phosphorus (P total) average dangerous 100.00 3. Hexavalent chromium (Cr) dangerous 1000.00 4. Nickel (Ni) dangerous 1000.00 5. Copper (Cu) dangerous 1000.00 6. Aromatic compounds hazardous to 1000.00 7. Polycyclic aromatic hydrocarbons are dangerous to 1000.00 8. Polycyclic aromatic hydrocarbons are dangerous to 1000.00 9. Petroleum products and dangerous mineral oils 10.1000.00 cadmium (Cd) particularly dangerous 10000.00 11. Mercury (Hg) particularly dangerous 10000.00 12. lead (Pb) severely hazardous pesticide 10000.00 13. amount of especially dangerous 10000.00 environmental protection and regional development Minister v. Makarova 6. attachment Cabinet of 10 October 2000, the regulations no 356 tax rates corresponding to the groups of goods harmful to the environment and product classification and technical specifications no further Code Description BC natural resources





tax rate code 1. Mineral oils-2710 00 81 0 0 1-1.1-$ 0.03/kg mineral oil 1.2. mineral oils-2710 00 83 0 0 1 $0.03/kg 1.3.2710 00 87 0 0 1---$ 0.03/kg mineral oils 1.4.2710 00 88 0 0 1---$ 0.03/kg mineral oils 1.5.2710 00 89 0 0 1---$ 0.03/kg mineral oils 1.6.-2710 00 92 0 0 1 mineral oil $0.03/kg 1.7.-2710 00 94 0 0 1 mineral oil Ls 0,03/kg 1.8.2710 00 96 0 0 1---$ 0.03/kg mineral oils 1.9.2710 00 97 0 0 1---$ 0.03/kg mineral oils 2. Ozone Layer depleting substances 2903 14 00 0 0 1-2.1-Ls 1.10/kg carbon tetrachloride 2.2- -1,1, 1-2903 19 10 0 0 1-trichloroethane (methyl chloroform) $0.10/kg 2.3.2903 19 90 0 0 1---other $0.10/kg 2.4.2903 30 33 0 0 1---bromomethane (methyl bromide) $0.70/kg 2.5.2903 42 00
0 0 1-12, freon-dichlorodifluoromethane (HF-12) $1.00/kg 2.6-2903 43 00 0 0 1-trihlortrifluoretān, freon-13 (HF-13) $0.80/kg 2.7-2903 46 10 0 0 1 bromhlordifluormetān (halon-1211) $3.00/kg 2.8-2903 46 20 0 0 1 bromtrifluormetān (halon-1301) $10.00/kg 2.9-2903 46 90 0 0 1--dibromtetrafluoretān (halon-2402) $6.00/kg 2.10-2903 49 30 0 0 1----$ 1.00/kg CHFBr2 2.11.2903 49 30 0 0 2-----$ 0.74/kg CHF2Br
2.12.2903 49 30 0 0 3-----$ 0.90/kg CH2FBr 2.13 2903 49 30 0 0 4-----C2HFBr4 Ls 0.80/kg 2.14 2903 49 30 0 0 5 — — — — — C2HF2Br3 $1.80/kg 2903 49 30 0 0 6 2.15-----$ 1.60/kg C2HF3Br2 2.16.2903 49 30 0 0 7 — — — —-$ 1.20/kg C2HF4Br 2.17 C2H2FBr3 2903 49 30 0 0 8 — — — — — $1.10/kg 2.18 2903 49 30 0 0 9-----C2H2F2Br2 Ls 1,50/kg 2.19 2903 49
30 0 1 0 — — — — — C2H2F3Br $1.60/kg 2.20 2903 49 30 0 1 1-----$ 1.70/kg C2H3FBr2 2.21.2903 49 30 0 1 2-----$ 1.10/kg C2H3F2Br 2.22.2903 49 30 0 1 3-----$ 0.10/kg C2H4FBr 2.23 2903 49 30 0 1 4-----C3HFBr6 Ls 1,50/kg 2.24 2903 49 30 0 1 5-----$ 1.90/kg C3HF2Br5 2.25.-----C3HF3Br4 2903 49 30 0 1 6 $1.80/kg 2.26 2903 49 30 0 1
7 — — — — — C3HF4Br3 $2,20/kg 2.27-2903 49 30 0 1 8----$ 2.00/kg C3HF5Br2 2.28.-2903 49 30 0 1 9----C3HF6Br Ls 3.30/kg 2.29 2903 49 30 0 2 0-----$ 1.90/kg C3H2FBr5 2.30.2903 49 30 0 2 1-----$ 2.10/kg C3H2F2Br4 2.31.2903 49 30 0 2 2-----$ 5.60/kg C3H2F3Br3 2.32 2903 49 30 0 2 3 — — — —-$ 7.50/kg C3H2F4Br2 2.33 2903 49 30 0 2 4-----$ C3H2F5Br 1.40/kg 2.34.2903 49 30 0 2 5-----C3H3FBr4 $1.90/kg/2.35-2903 49 30 0 2 6----$ 3.10/C3H3F2Br3 kg 2.36.2903 49 30 0 2 7-----$ 2.50/kg C3H3F3Br2 2.37 2903 49 30 0 2 8-----C3H3F4Br $4.40 per/kg 2.38-2903 49 30 0 2 9----C3H4FBr3 $0.30/kg 2.39.2903 49 30 0 3 0 — — — —-$ 1.00/kg C3H4F2Br2 2.40-2903 49 30 0 3 1----C3H4F3Br Ls 0.80/kg 2.41.
-2903 49 30 0 3 2----C3H5FBr2 Ls 0.40/kg-2903 49 30 0 3 3-2.42-Ls 0.80/kg C3H5F2Br-2.43.2903 49 30 0 3 4 — — — —-$ 0.70/kg C3H6FBr 2.44-2903 49 30 0 3 5----CHFCl2 Ls/kg 2.45 0,040.2903 49 30 0 3 6-----CHF2Cl Ls 0,055/kg-2903 49 30 0 3 7-2.46.---0.020/kg CH2FCl $2.47.2903 49 30 0 3 8-----C2HFCl4 Ls/kg/2.48 0,040.2903 49 30
0 3 9-----C2HF2Cl3 $0.080/kg 2.49.-----C2HF3Cl2 2903 49 30 0 4 0 $0.020/kg 2.50.-2903 49 30 0 4 1----C2HF4Cl Ls/kg 0,022 2.51.2903 49 30 0 4 2-----$ 2.52. C2H2FCl3 0.050/kg-2903 49 30 0 4 3----C2H2F2Cl2 Ls/kg/2.53 0,050.2903 49 30 0 4 4

-----$ 0.060/kg C2H2F3Cl 2.54.-----C2H3FCl2 2903 49 30 0 4 5 Ls/kg 0,070 v.2.55.-2903 49 30 0 4 6----CH3FCl2 Ls/kg 0,110 2.56.2903 49 30 0 4 7-----C2H3F2Cl Ls/kg 0,070 2.57.2903 49 30 0 4 8-----CH3F2Cl $0.065/kg 2.58.-----2903 49 30 0 4 9 $ C2H4FCl/kg 0.005 2.59.2903 49 30 0 5 0-----C3HFCl6 Ls/kg 0,070 2.60.2903 49 30 0 5 1-----$ 0.090/C3HF2Cl5 kg 2.61.-----C3HF3Cl4 2903 49 30 0 5 2 $0.080/kg 2.62.2903 49 30 0 5 3-----$ 0.090/kg C3HF4Cl3 2.63.2903 49 30 0 5 4-----C3HF5Cl2 Ls/kg 0,070 2.64.2903 49 30 0 5 5-----$ 0.025/kg CF3CF2CHCl2 2.65.2903 49 30 0 5 6-----CF2ClF2CHClF Ls/kg 0,033 2.66.2903 49 30 0 5 7-----C3HF6Cl Ls/kg 0.100 2.67.2903 49 30 0 5 8-----C3H2FCl5 $0.090/kg 2903 2.68.
49 30 0 5 9-----C3H2F2Cl4 Ls/kg 0.100 2.69.2903 49 30 0 6 0-----$ 0.230 kg 2.70. C3H2F3Cl3/2903 49 30 0 6 1-----$ 0.280 kg C3H2F4Cl2/2.71.2903 49 30 0 6 2-----$ 0.587 kg C3H2F5Cl/2.72.2903 49 30 0 6 3-----$ 0.090/kg C3H3FCl4 2.73.2903 49 30 0 6 4-----$ 0.130 kg C3H3F2Cl3/2903 49 30 0 6 5 2.74.-----C3H3F3Cl2 Ls 0,120 kg/2.75.2903 49 30 0
6 6-----C3H3F4Cl $0.140 2.76/kg.-----C3H4FCl3 2903 49 30 0 6 7 Ls/kg-2903 49 30 0 6 8 0,010 2.77.----C3H4F2Cl2 $0,040/kg-2903 49 30 0 6 9 78.--C3H4F3Cl Ls/kg-2903 49 30 0 7 0 0.030 2.79.----C3H5FCl2 $0.020/kg 80.2903 49 30 0 7 1-----$ 0.020/kg C3H5F2Cl 2.81.-----C3H6FCl 2903 49 30 0 7 2 $0.030/kg 3. Disposable containers and the plastic cutlery

3.1.3924 10 00 0 0 1-use-once plates, bowls, cups, 25% of the cups, glasses, drinking straw, knives, forks, spoons, values of spraudekņ rulād in LVL 4. All types of tires 4.1 4011 10 00 0 0 1-passenger cars (including station wagons and racing cars) $0.06/kg 4.2.4011 20 10 0 0 1--with load indicator of not more than $0.06/121 kg 4.3-4011 20 90 0 0 1-with load indicator more than $0.06/121 kg 4.4-4011 30 10 0 0 1-civil aviation $0.06/kg 4.5 4011 30 90 0 0 1--other $0.06/kg-4011 40 20 0 0 1 4.6-hoops with a diameter of no more than 33 cm $0.06/kg 4.7 4011 40 80 0 0 1--other $0.06/kg 4.8-4011 50 10 0 0 1-the tyre casing with the sewn internal cameras $0.06/kg 4.9--other 4011 50 90 0 0 1 $0.06/kg
4.10.4011 91 10 0 0 1---for use in the agricultural or forestry vehicles $0.03/kg 4.11 4011 91 30 0 0 1---for use in civil construction vehicles $0.06/kg 4.12 4011 91 90 0 0 1---other $0.06/kg 4.13 4011 99 10 0 0 1---for use in the agricultural and forestry vehicles $0.06/kg 4.14 4011 99 30 0 0 1---for use in civil construction vehicles $0.06/kg 4.15 4011 99 90 0 0 1---other $0.06/kg
4.16.4012 10 10 0 0 1--for use in civil aviation at $0.06/kg-4012 10 30 0 0 1-4.17-cars (including station wagons and racing cars) $0.06/kg 4.18 4012 10 50 0 0 1---buses or trucks $0.06/kg 4.19 4012 10 80 0 0 1---other $0.06/kg-4012 20 10 0 0 1-use 4.20. civil aviation $0.06/kg--other 4012 20 90 0 0 1 4.21. $0.03/kg
4.22.4012 90 20 0 0 1--hard or puspneimatisk tyres $4.23/kg 0.06-4012 90 30 0 0 1-tires with exchangeable protectors $0.06/kg 4.24-4012 90 90 0 0 1-rim tape $0.06/kg oil filters 5 5.1-8421 23 10 0 0 1-oil filter $0.10/piece.
5.2.8421 23 90 0 0 1----oil filter $0.10/piece.
6. Power batteries and chemical power source; primary cells and primary batteries 8506 Pirmelement 6.1 and 6.1.1. pirmbaterij: 8506 10-manganese dioxide: 8506 10 11 0 0 1 6.1.1.1.---cylindrical elements 6.1.1.2.8506 10 15 0 0 1-15%-15% of the element electrode 6.1.1.3.8506 10 19 0 0 1---the remaining 15% 8506 10 91 0 0 1---6.1.1.4. cylindrical elements 6.1.1.5.-8506 10 95 0 0 1-15%-15% of the electrode elements 6.1.1.6.8506 10 99 0 0 1---the remaining 15% 8506 30-6.1.2 mercury oxide : 6.1.2.1.-cylindrical elements 8506 30 10 0 0 1 15% 8506 30 30 0 0 1-electrode 6.1.2.2. item 15%.--other 6.1.2.3 8506 30 90 0 0 1 15% 6.1.3.-silver oxide: 8506 40 6.1.3.1.-cylindrical elements 8506 40 10 0 0 1 15% 8506 40 30 0 0 1-electrode 6.1.3.2. item 15%.--other 6.1.3.3 8506 40 90 0 0 1 15% 6.1.4 8506 50-lithium : 6.1.4.1.-cylindrical elements 8506 50 10 0 0 1 15% 8506 50 30 0 0 1-electrode 6.1.4.2. item 15%.--other 6.1.4.3 8506 50 90 0 0 1 15% 8506 60-air-6.1.5. zinc: 8506 60 10 0 0 1 6.1.5.1.--cylindrical elements 6.1.5.2.8506 60 30 0 0 1-15%-15% of the electrode elements 6.1.5.3. rest 15% 8506 60 90 0 0 1-6.1.6.8506 80-other : 8506 80 05 0 0 1-sections 6.1.6.1. dry zinc-carbon batteries with a voltage of 5.5 V or more but not exceeding 6.5 V 15% 8506 80 11 0 0 1---6.1.6.2. cylindrical elements 6.1.6.3. the 15%---button cells 8506 80 15 0 0 1 15% 6.1.6.4.8506 80 90 0 0 1---the remaining 15% 6.2.8507 electric accumulators (including separators) in rectangular (including square) or in a different form : 6.2.1 8507 30-nickel-cadmium accumulators: 8507 30 10 0 0 1 6.2.1.1.--for use in civil aviation, 15%-other: 8507 30 91 0 0 1---6.2.1.2. sealed batteries 15%---other: 8507 30 93 0 0 1 6.2.1.3.----15% battery power 6.2.1.4.----other 8507 30 98 0 0 1 15% 6.2.2.8507 40-iron-nickel battery: 6.2.2.1.--use 8507 40 10 0 0 1 civil aviation 6.2.2.2 8507 40 90 0 0 1 15%-15%-other-8507 80 other 6.2.3 batteries : 8507 80 10 0 0 1-use 6.2.3.1. in civil aviation, 15%-other: 8507 80 91 0 0 1---6.2.3.2. nickel-hydride 6.2.3.3.15% remaining-8507 80 99 0 0 1 15% 6.3 8507 electric lead batteries battery (including separators) in rectangular (including square) or in a different form: 6.3.1 8507 10-lead, used in piston engine start-up: 6.3.1.1.--use 8507 10 10 0 0 9 civil aviation $6.00/piece







--other:---of a mass of not more than 5 kg: 8507 10 31 0----working with liquid electrolyte: 8507 10 31 0 0 1 6.3.1.2.-----with a power capacity of up to 50 Ah Ls 1.50/piece
6.3.1.3.8507 10 31 0 0 2-----with the power capacity of 51 to 100 Àh $3.00/piece
6.1.3.4.8507 10 31 0 0 3-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.1.5.8507 10 31 0 0 9-----other $6.00/piece

8507 10 39 0----other: 8507 10 39 0 0 1 6.3.1.6.-----with a power capacity of up to 50 Ah Ls 1.50/piece
6.3.1.7.8507 10 39 0 0 2

-----with the power capacity of 51 to 100 Àh $3.00/piece
6.3.1.8.8507 10 39 0 0 3-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.1.9.-----8507 10 39 0 0 9 other $6.00/piece







-a mass of more than 5 kg: 8507 10 81 0----6.3.1.10. working with liquid electrolyte: 8507 10 81 0 0 1-6.3.1.11.----with a power capacity of up to 50 Ah Ls 1.50/piece
6.3.1.12.8507 10 81 0 0 2-----with the power capacity of 51 to 100 Àh $3.00/piece
8507 10 81 0 0 3 6.3.1.13.-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.1.14.-----8507 10 81 0 0 9 other $6.00/piece
6.3.1.15.8507 10 89 0 0 1-----with a power capacity of up to 50 Ah Ls 1.50/piece
8507 10 89 0 0 2 6.3.1.16.-----with the power capacity of 51 to 100 Àh $3.00/piece
6.3.1.17.8507 10 89 0 0 3-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.1.18.8507 10 89 0 0 9-----other $6.00/piece
6.3.2.8507 20-other lead batteries: 6.3.2.1.--use 8507 20 10 0 0 9 civil aviation $6.00/piece
6.3.2.2.8507 20 31 0 0 1-----with a power capacity of up to 50 Ah Ls 1.50/piece
6.3.2.3.8507 20 31 0 0 2-----with the power capacity of 51 to 100 Àh $3.00/piece
6.3.2.4.8507 20 31 0 0 3-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.2.5.8507 20 31 0 0 9-----other $6.00/piece
6.3.2.6.8507 20 39 0 0 1-----with a power capacity of up to 50 Ah Ls 1.50/piece
6.3.2.7.8507 20 39 0 0 2-----with the power capacity of 51 to 100 Àh $3.00/piece
6.3.2.8.8507 20 39 0 0 3-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.2.9.8507 20 39 0 0 9-----other $6.00/piece
6.3.2.10.8507 20 81 0 0 1-----with a power capacity of up to 50 Ah Ls 1.50/piece
8507 20 81 0 0 2 6.3.2.11.-----with the power capacity of 51 to 100 Àh $3.00/piece
8507 20 81 0 0 3 6.3.2.12.-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.2.13.-----8507 20 81 0 0 9 other $6.00/piece
6.3.2.14.-8507 20 89 0 0 1----with a power capacity of up to 50 Ah Ls 1.50/piece
6.3.2.15.8507 20 89 0 0 2-----with the power capacity of 51 to 100 Àh $3.00/piece
8507 20 89 0 0 3 6.3.2.16.-----with the power capacity of 101 to 150 Ah $4.50/piece
6.3.2.17.-----8507 20 89 0 0 9 other $6.00/piece
7. Mercury in fluorescent lamps fluorescent mercury 8539 32 10 0 0 1 7.1 lamp $0.10/piece.
Environmental protection and regional development Minister v. Makarova 10. attachment Cabinet of 10 October 2000, the regulations no 356 subsidies for environmentally harmful goods and product processing of residues No. product or product group unit PO box subsidy


processing (Ls) 1. Mineral oils kg power batteries 2 0.024 and chemical power sources: 2.1. lead with capacity: up to 50 Ah piece 2.1.2 2.1.3. of the 51 to 100 1.35 Ah piece from 101 to 150 2.40 2.1.4. Ah piece 3.15 2.1.5.151 and more Ah piece from 3.60 2.2. other kg 0.80 3. Ozone Layer depleting substances: 3.1 HFO-11 (trihlorfluormetān) kg 3.2 HFO 0.90-12 (dihlorfluormetān) kg 3.3 HFO 0.90-113 (trihlortrifluoretān) kg halon-1211 0.72 3.4 (bromhlordifluormetān) kg halon-1301 2.70 3.5 (bromtrifluormetān) kg
halon-2402 9.00 3.6 (dibromtetrafluoretān) kg 5.40 3.7. carbon tetrachloride (tetrahlormetān) kg 0.99 3.8. methyl chloroform (1,1,1-trichloroethane) kg 0.09 3.9. methyl bromide kg 0.63 4. Mercury in fluorescent lamps piece 0.09 5. All types of tyres 6. Once used 0.048 kg of plastic containers and cutlery kg 0.045 7. Oil Filter piece 0.08 8. Packaging waste disposal: 8.1 kg of glass raw materials of plastic 0.020 8.2 (polymer) materials except pet (polyethylene terephthalate) kg 0.045 8.3. Pet supplies kg of metal 0.0525 8.4 kg 8.5.0.03 materials from paper, cardboard and other materials laminates with polymers or metal components kg of wood, 0.03 8.6. paper and paperboard or of other materials for natural fibres kg 0.006 environmental protection and regional development Minister v. Makarova in the