Decree-Law No. 64/2013 repealing Decree-Law No. 14/2003 and creating the Environmental Impact Tax (TIA).

This Decree-Law introduces the principle of the extended responsibility of the producer of goods to the production of waste as a cornerstone for the proper management of urban solid waste and the protection of the environment. This Decree-Law is applicable to a set of products and articles placed on the market, which by their nature are considered priorities in terms of waste management. Art. 5 establishes the Environmental Impact Fee (called TIA), to be paid by all economic agents importing packaging, products and articles included in the attached list. The list of products attached to this law, defined according to its impact on the environment and on waste management, should be the subject of a revision proposal in accordance with article 8, which will be under the Direction of Customs.