Frequently Asked Questions and Answers about the differentiated IMERS

Please note that some of the FAQs have not been updated to reflect the "refund" version submitted to the UNFCCC, yet.
In the refund version the levy is uniform, applies to all ships, on all routes. Instead of the more complex differentiation by final destination of goods, the same effect is obtained through a refund to developing countries. The refund is calculated in relation to a country's share of worldwide imports.