Act on taxation for pesticides (No. 595 of 2020).

A governmental tax is paid for the use of pesticides. These pesticides shall be used to prevent and combat pests and diseases on plants and animals (insect, wild mammals and birds). Taxation shall apply to chemical substances contained in commercially traded pesticides - among which chemical biocide agents for controlling insects, mites, vermin, snails, earthworms and other except agents for controlling pests in wood from sawmills and timber. Chemical biocides to deter insects and wild mammals and birds. Chemical biocides to combat fungi and pests in wood. Chemical biocides to combat algae growth. Chemical biocides for control of slime-forming organisms in pulp. Chemical biocides to control rats, mice, voles, moles and rabbits. Microbial pesticides.
The Act consists of 3 Chapters: Charges of plant protection substances (1); Charges of biocides and microbial pesticides (2); Common provisions (3).
Appendix 1 - Criteria for calculating the tax on plant protection substances.