This Act ensures a tax is applied (quarterly) to anyone who professionally extracts raw materials and to any registered business who produces waste material. For the extraction and import of raw materials listed in Annex 1 and 2, there shall be a tax payment requirement of DKK 5 for each mq. Companies processing or importing less than 200 mq. raw materials yearly shall not be subject to payment of any tax. Danish produced cement made ​​from raw materials listed in Annex 1 shall be applied a tax