OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018
Annex A. Additional data on fossil fuels
Table A.1. The IEA’s classification of fossil fuels
Broad category |
IEA short name |
IEA full name |
---|---|---|
Solid fuels |
ANTCOAL |
Anthracite |
|
BITCOAL |
Other bituminous coal |
|
BKB |
BKB |
|
BROWN |
Brown coal (if no detail) |
|
COALTAR |
Coal tar |
|
COKCOAL |
Coking coal |
|
GASCOKE |
Gas coke |
|
HARDCOAL |
Hard coal (if no detail) |
|
LIGNITE |
Lignite |
|
OILSHALE |
Oil shale and oil sands |
|
OVENCOKE |
Coke oven coke |
|
PATFUEL |
Patent fuel |
|
PEAT |
Peat |
|
SUBCOAL |
Sub-bituminous coal |
Liquid fuels and associated products |
|
|
|
ADDITIVE |
Additives and blending components |
|
AVGAS |
Aviation gasoline |
|
BITUMEN |
Bitumen |
|
CRNGFEED |
Crude, NGL, or feedstocks (if no detail) |
|
CRUDEOIL |
Crude oil |
|
ETHANE |
Ethane |
|
JETGAS |
Gasoline type jet fuel |
|
LPG |
Liquefied petroleum gases (LPG) |
|
LUBRIC |
Lubricants |
|
NAPHTHA |
Naphtha |
|
NGL |
Natural gas liquids |
|
NONBIODIES |
Gasoil or diesel oil, excl. biofuels |
|
NONBIOGASO |
Motor gasoline excl. biofuels |
|
NONBIOJETK |
Kerosene type jet fuel excl. biofuels |
|
NONCRUDE |
Other hydrocarbons |
|
ONONSPEC |
Other oil products |
|
OTHKERO |
Other kerosene |
|
PARWAX |
Paraffin waxes |
|
PETCOKE |
Petroleum coke |
|
REFFEEDS |
Refinery feedstocks |
|
RESFUEL |
Fuel oil |
|
WHITESP |
White spirit & SBP |
Gaseous fuels |
BLFURGS |
Blast furnace gas |
|
COKEOVGS |
Coke oven gas |
|
GASWKSGS |
Gas works gas |
|
NATGAS |
Natural gas |
|
REFINGAS |
Refinery gas |
Source: Adapted from the IEA, http://wds.iea.org/WDS/tableviewer/document.aspx?FileId=1496.
Table A.2. MFN tariffs applied by OECD countries on imported hydrocarbon fuels, as of 1 January 2018
Country |
Crude oil and liquid petroleum products |
Gaseous hydrocarbons |
||||||||
---|---|---|---|---|---|---|---|---|---|---|
|
Crude oil |
Motor gasoline |
Aviation spirit |
Kerosene |
Jet fuel, kerosene-based |
Diesel |
Heavy fuel oil |
LNG |
LPG |
Gaseous natural gas |
HS (2017) code |
2709 |
2710.12 ex |
2710.12 ex |
2710.19 ex |
2710.19 ex |
2710.19 ex |
2710.19 ex |
2711.11 |
2711.12 |
2711.21 |
Australia1 |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
AUD 0.276/kg |
AUD 0.132/L |
AUD 0.276/kg |
Brazil |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Canada |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0-12.5% |
0% |
Chile |
6% |
6% |
6% |
6% |
6% |
6% |
6% |
6% |
6% |
6% |
China |
0% |
1% |
1% |
9% |
0% |
1% |
6% |
0% |
1-11% |
0-6% |
Iceland |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
India |
0% |
5% |
5% |
5% |
0% |
2.5-5% |
5% |
5% |
2.5-5% |
5% |
Indonesia |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
5% |
5% |
5% |
Israel2 |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
European Union |
0% |
4.7% |
4.7% |
4.7% |
4.7% |
0-3.5% |
3.5% |
0% |
0-8% |
0% |
Japan |
0% |
JPY 934/kL |
0-JPY 934/kL |
0-3% or JPY 346/kL |
JPY 346/kL |
0-JPY 750/kL |
JPY 0-249/kL |
0% |
0% |
4.1% |
Korea |
0.5-3% |
3% |
3% |
3% |
3-5% |
3% |
3-5% |
2-3% |
2% |
2% |
Mexico |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
New Zealand |
0% |
0% |
0% |
0-5% |
0-5% |
0% |
0% |
0% |
NZD 0.104/L |
NZD 3.17/GJ |
Norway |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Russian Federation |
0-5% |
5% |
5% |
5% |
5% |
5% |
5% |
5% |
5% |
0% |
South Africa |
0% |
ZAF 0-0.091/L |
0% |
ZAF 0.183/L |
0% |
ZAF 0.183/L |
0% |
0% |
0% |
0-15% |
Switzerland |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Turkey |
0% |
4.7% |
4.7% |
4.7% |
4.7% |
3.5% |
3.5% |
0.7% |
0-8% |
0.7% |
United States |
USD 0.0525-0.105/bbl |
USD 0.525/bbl |
USD 0.525/bbl |
USD 0.105-0.525/bbl |
USD 0.525/ bbl |
USD 0.105/bbl |
USD 0.0525-0.105/bbl |
0% |
0% |
0% |
General note to Table A.2: This table shows the range of most favoured nation (MFN) tariffs applied by the listed countries, classified according to the six-digit Harmonized System sub-headings (“HS codes”) for major products. HS codes followed by an “ex” are specific to the listed product at the 8- or 10-digit levels, which are unique to each country. The MFN tariffs are those applied by countries to other members of the World Trade Organization (WTO), except for those trading partners with which the country has a preferential trading arrangement, such as a free-trade agreement, in which case the applied tariff is often 0%. A few of the countries listed levy higher rates of import duties on imported goods from trading partners that are not members of the WTO. In the case of petroleum products, those non-WTO countries include Algeria, Azerbaijan, Belarus, Bosnia and Herzegovina, Iran, Serbia, and Turkmenistan.
1. Australia applies excise duties at the point of import, and lists these duties in its tariff schedule. Since these (AUD 0.403 per litre for motor gasoline, kerosene, diesel, heavy fuel oil and crude oil not used as petroleum refinery feedstock, and AUD 0.03556 per litre for aviation spirit and jet fuel) are the same as the normal excise duty applied to domestically produced fuels, the tariffs here are listed as zero.
2. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
3. New Zealand applies excise duties on motor spirit (gasoline) and automotive and marine diesel blended with motor spirit at the point of import, and lists these duties (NZD 0.59524 per litre + NZD 0.08 per gramme of lead) in its tariff schedule. Since these duties are the same as the normal excise duty applied to the same domestically produced fuels, the tariffs reported here are listed as zero.
Source: A European Union: Business Link (www.businesslink.gov.uk/bdotg/action/tariff); all other countries: European Commission, Market Access Database (http://madb.europa.eu/madb/indexPubli.htm).
Table A.3. Tariffs applied by OECD countries on imported solid fossil fuels, as of 1 January 2018
Country |
Hard coal |
Lignite |
Peat |
Coke and semi-coke or coal, lignite or peat |
||||
---|---|---|---|---|---|---|---|---|
Anthracite |
Bituminous coal |
Other |
Briquettes of hard coal |
Non-agglomerated |
Agglomerated |
|||
HS (2017) code |
2701.11 |
2701.12 |
2701.19 |
2701.20 |
2702.10 |
2702.20 |
2703 |
2704 |
Australia |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Brazil |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Canada |
0% |
0% |
0% |
0% |
0% |
0% |
6.5% |
0% |
Chile |
6% |
6% |
6% |
6% |
6% |
6% |
6% |
6% |
China |
3% |
3-6% |
5% |
5% |
3% |
3% |
5% |
0% |
Iceland |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
India |
2.5% |
2.5% |
2.5% |
2.5% |
2.5% |
2.5% |
2.5% |
5% |
Indonesia |
5% |
5% |
5% |
5% |
5% |
5% |
5% |
0% |
Israel1 |
0% |
0% |
0% |
0% |
0% |
0% |
6% |
0% |
European Union |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Japan |
0% |
0% |
0% |
3.9% |
0% |
0% |
0% |
3.2% |
Korea |
0% |
0% |
0% |
1% |
1% |
1% |
1% |
0-3% |
Mexico |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
New Zealand |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Norway |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Russian Federation |
5% |
0-5% |
5% |
5% |
5% |
5% |
5% |
5% |
South Africa |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
Switzerland |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
CHF 0.80/ tonne |
Turkey |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
United States |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
General note to Table A.3: This table shows the range of most favoured nation (MFN) tariffs applied by the listed countries, classified according to the six-digit Harmonized System sub-headings (“HS codes”) for major products. HS codes followed by an “ex” are specific to the listed product at the 8- or 10-digit levels, which are unique to each country. The MFN tariffs are those applied by countries to other members of the World Trade Organization (WTO), except for those trading partners with which the country has a preferential trading arrangement, such as a free-trade agreement, in which case the applied tariff is often 0%. A few of the countries listed levy higher rates of import duties on imported goods from trading partners that are not members of the WTO. In the case of petroleum products, those non-WTO countries include Algeria, Azerbaijan, Belarus, Bosnia and Herzegovina, Iran, Serbia, and Turkmenistan.
1. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
Source: European Union: Business Link (www.businesslink.gov.uk/bdotg/action/tariff); all other countries: European Commission, Market Access Database (http://madb.europa.eu/madb/indexPubli.htm). The identification of support measures was conducted mainly through searches of official government documents and web sites. In a few cases, unpublished data were requested from, and furnished by, OECD governments.
Table A.4. Matrix of support measures with examples
Statutory or formal incidence (to whom and what transfer is first given) |
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Production |
Direct consumption |
|||||||||
Output returns |
Enterprise income |
Cost of intermediate input |
Labour |
Costs of production factors |
Unit cost of consumption |
Household or enterprise income |
||||
Land and natural resources |
Capital |
Knowledge |
||||||||
Transfer Mechanism (how a transfer is created) |
Direct transfer of funds |
Output bounty or deficiency payment |
Operating grant |
Input-price subsidy |
Wage subsidy |
Capital grant linked to acquisition of land |
Grant tied to the acquisition of assets |
Government R&D |
Unit subsidy |
Government-subsidized life-line electricity rate |
Tax revenue forgone |
Production tax credit |
Reduced rate of income tax |
Reduction in excise tax on input |
Reduction in social charges (payroll taxes) |
Property-tax reduction or exemption |
Investment tax credit |
Tax credit for private R&D |
VAT or excise tax concession on fuel |
Tax deduction related to energy purchases that exceed given share of income |
|
Other government revenue foregone |
Under-pricing of a government good or service |
Under-pricing of access to government land or natural resources; Reduction in resource royalty or extraction tax |
Debt forgiveness of restructuring |
Government transfer of intellectual property right |
Under-pricing of access to a natural resource harvested by final consumer |
|||||
Transfer of risk to government |
Government buffer stock |
Third-party liability limit for producers |
Provision of security (e.g., military protection of supply lines) |
Assumption of occupational health and accident liabilities |
Capital guarantee linked to acquisition of land |
Credit guarantee linked to capital; equity conversion |
Price-triggered subsidy |
Means-tested cold-weather grant |
||
Induced transfers |
Import tariff or export subsidy; local-content requirements and discriminatory government procurement |
Monopoly concession |
Monopsony concession export restriction |
Wage control |
Land-use control |
Credit control (sector-specific) |
Deviations from standard IPR rules |
Regulated price; cross subsidy |
Mandated life-line electricity rate |