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User Fees
21 CFR Part 1150 establishes user fee requirements for tobacco product manufacturers and importers under the Federal Food, Drug, and Cosmetic Act. Domestic manufacturers and importers must pay their proportional share of annual FDA user fees based on product removals. Monthly reporting to FDA is required by the 20th of each month, including identification information, units of product removed by class (cigarettes, cigars, snuff, chewing tobacco, pipe tobacco, roll-your-own tobacco), and Federal excise taxes paid.
Eco-Social Tax Reform Act - Austria ETS
Austria's Eco-Social Tax Reform Act 2022 establishes a national emissions trading system covering heating and transportation emissions outside the EU ETS, with carbon prices rising from €30/tCO2e in 2022 to €55/tCO2e by 2025, alongside corporate and income tax reductions.
Customs duty exemptions on import of critical minerals
India's FY 2024-2025 budget reduces basic customs duty on imports of graphite, silicon quartz, and silicon dioxide, and fully exempts duty on 26 critical minerals including antimony, beryllium, bismuth, cobalt, copper, gallium, germanium, hafnium, indium, lithium, molybdenum, niobium, nickel, potash, rare earth elements, rhenium, strontium, tantalum, tellurium, tin, tungsten, vanadium, zirconium, selenium, cadmium, and silicon to support domestic industrial supply chains.
Customs duty exemptions on import of critical minerals scrap and capital goods for manufacturing EV batteries
India's FY 2025-2026 budget fully exempts basic customs duty on imports of cobalt powder, waste and scrap of 12 critical minerals (antimony, beryllium, bismuth, cobalt, cadmium, molybdenum, rhenium, tantalum, tin, tungsten, zirconium), copper scrap, lithium-ion battery waste and scrap, and capital goods for EV battery manufacturing to support domestic battery production.