The tax mainly applies to second-hand products -- used cars, second-hand tyres, old batteries, used freezers, lubricants made of oil and bitumen with percentages of lead and sulphur above the permitted levels.
Nove dažbine uglavnom se odnose na polovne proizvode -- polovne automobile, korišćene automobilske gume, stare akumulatore, polovne zamrzivače, maziva proizvedena od ulja i bitumen sa procentom olova i sumpora iznad dozvoljenih nivoa.