¹ Any person who imports, manufactures or extracts on the Swiss territory the "extra-light" heating oil (HEL) with a sulphur content of more than 0.1 % (% mass) pays the Confederation an incentive fee.

² The provisions of the Act of 21 June 1996 on the taxation of mineral oils (Limpmin) ¹ And the implementing provisions relating to the collection and refund of tax as well as the conduct of the proceedings shall apply mutatis mutandis to the HEL incentive fee.

³ The HEL of a sulphur content of more than 0.1 % (% mass) may be mixed with heating oils of other qualities only after the birth of the revenue claim (Art. 4, para. 1, Limpmin) or when the incentive fee was paid.

¹ The Federal Customs Administration shall execute this order, with the exception of the provisions concerning the allocation of the proceeds of the tax. The Customs Administration raises 2.5 % of the total revenue (gross proceeds) as compensation for its work. ¹

² Federal Office of the Environment ² (Office) carries out the provisions concerning the allocation of the proceeds of the tax. It examines the effect of the tax on air quality and regularly publishes the results obtained.

The tax rate is set at 12 francs per 1000 kg of HEL with a sulphur content of more than 0.1 % (% mass). This rate corresponds to 10.14 francs per 1000 litres at 15 ° C.

¹ Sampling shall be governed by the provisions of the customs legislation.

² Sulphur content is determined by method of analysis ASTM D 5453:2000 ² .

³ The measurement results are evaluated according to the criteria set out in Art. 9 of ISO 4259:1992 ³ .

¹ Insurers redistribute the product of the tax to the population on a warrant and under supervision of the Office. The product of the tax is redistributed each year as an annual product corresponding to the income on December 31, including interest. Redistribution takes place two years later (year of redistribution).

² Insurers are defined as:

A.

Insurers who practise compulsory health insurance within the meaning of the Federal Act of 18 March 1994 on health insurance (LAMal) ² ;

B.

Military insurance within the meaning of the Federal Military Insurance Act of June 19, 1992 (AML) ³ .

³ Insurers redistribute the annual product by deducting it from the premium of policyholders due during the redistributive year. They shall inform the insured persons at the same time that they provide them with the amount of the new premium for the year of redistribution.

⁴ They redistribute the annual product equally among all persons who, 1 ^Er January of the year of redistribution:

A.

Are required to insure in accordance with the LAMal or s. 2, para. 1 or 2, LAM, and

B.

Are ordinarily resident or resident in Switzerland.

⁵ They shall inform the Federal Office of Public Health, before 20 March of the year of redistribution, of the number of persons fulfilling the conditions laid down in para. 4.

⁶ The proceeds of the tax are paid to insurers in a proportionate manner, before April 30 of the year of redistribution.

⁷ Insurers are compensated for their expenses by the interest they receive as a result of the advance payment of their share of the tax proceeds.

¹ This order shall enter into force on 1 ^Er January 1998.

² The incentive tax is collected for the first time on 1 ^Er July 1998.