WORLD TRADE
ORGANIZATIONG/TBT/Notif.99.164
19 April 1999
(99-1562)
Committee on Technical Barriers to Trade
NOTIFICATION
The following notification is being circulated in accordance with Article 10.6.
1. Member to Agreement notifying:  BELGIUM
If applicable, name of local government involved (Articles 3.2 and 7.2):           
2. Agency responsible: Ministry of Finance
Rue de la Loi 12
B-1000 Brussels
Contacts: Mrs B. Dohet Tel.: 32 2 2338091
Mr. A. Dalcette Tel.: 32 2 2103334
Agency or authority designated to handle comments regarding the notification shall be
indicated if different from above:           
3. Notified under Article 2.9.2 [ X ], 2.10.1 [    ], 5.6.2 [    ], 5.7.1 [   ], other:           
4. Products covered (HS or CCCN where applicable, otherwise national tariff heading.
ICS numbers may be provided in addition, where applicable):  Eco-taxes
5. Title, number of pages and language(s) of the notified document: Ministerial Order on the
Tax Treatment of Products Subject to Eco-Tax
6. Description of content: The purpose of this draft is to clarify certain rules of implementation
of the Ordinary Law of 16 July 1993 aimed at completing the Federal Structure of the State,
as subsequently amended, which contains the legal provisions for eco-tax.
This Notification replaces Notification 98/0059 B.
7. Objective and rationale, including the nature of urgent problems where applicable: 
Eco-taxes were introduced into Belgian legislation as an important tool in a policy
of prevention in the field of the environment.  They have two essential features:
- They have an incentive effect;
- they are the only taxes that can be avoided perfectly legally, provided the
consumer can easily find a substitute that is not subject to eco-tax.
8. Relevant documents:  -
9. Proposed date of adoption:
Proposed date of entry into force: }60 days
10. Final date for comments:  -
11. Texts available from:  National enquiry point [X] or address, e-mail and telefax number of
the other body:  CIBELNOR