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Energy products

 

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Energy products offered for sale, used or intended to be used as motor fuel or heating fuel are liable to a domestic consumption tax, the rates of which are fixed by Article 265 of the Customs Code. The Leaderboard of energy products follows the classification of the integrated Community tariff (TARIC). Where not specified in the tariff of customs duties the characteristics of the products referred to in Table Β annexed to Article 265 above shall be determined by orders of the Minister of Minister of Economy and Finance and the Minister of Industry.

 

 

The Taxation of Energy Products

 

 

 

Taxes Domestic Consumption Facilities

- Articles 158 of the Customs Code on Legifrance (consolidated version as of 01.06.2010): scheme general ;

- Articles 265 to 268 of the Customs Code on Legifrance (consolidated version as of 01.06.2010): taxes Internal ;

-Circular of 19 June 2017 published in BOD White No. 7193 and entitled Rights and taxes applicable to energy products. Article 158b of the Customs Code and submitted to to the planned domestic consumption tax Articles 265 and 266c.

 

Produce Oil and related products

The products are the products concerned gaseous, liquid, solid or paste-like containing mainly hydrocarbons (Chapter 27 of the Tariff Customs); as well as some preparations containing petroleum oils or minerals (Chapter 38 of the Customs Tariff). These products are set out in the table B annexed to Article 265 of the Customs Code. The tax regime for gas is specified in the article 266d of the Customs Code.

  

Other energy products

Vegetable oils and embers industrial gases, methanol, by-products of the petroleum industry, hydrocarbons considered to be pure products (Chapter 29). These products, referred to in the table C annexed to Article 265 of the Customs Code shall be exempted from the internal tax of consumption, except when they are intended to be used as motor fuel or fuel.

 

Coal, lignite and coke

These products, listed in CN codes 2701, 2702 and 2704 and intended for use as heating fuel are subject to a tax domestic consumption. They are referred to in Article 266d B of the Customs Code

 

 

The Discounts and exemptions

 

 

 

Methyl and ethyl alcohols and esters

The following products, which have been developed under tax supervision with a view to being used as motor fuel or heating fuel, shall be entitled, within the limits of the quantities fixed by approval, a reduction in the internal tax of consumption for which the tariffs are set out in Table B of paragraph 1 of Article 265, these tax exemption rates may be revised upwards depending on the economic context. This The reduction is set as follows:

1. Esters Incorporated methyl vegetable oil diesel or heating oil

2. Esters methyl acid of animal or waste oil incorporated diesel or heating oil

3. Content in Alcohol from ethyl alcohol derivatives incorporated into premium fuels with an alcohol component of agricultural origin, under the Combined Customs Nomenclature NC 22071000

4. Alcohol ethyl of agricultural origin, under customs nomenclature CN 22071000, incorporated in premium fuels or E85 superethanol listed in identification index 55

5. Biodiesel synthesis

6. Esters ethyl vegetable oil incorporated into the diesel or heating oil

 

The Preferential tax regime

A supplier may be authorized, by decision of the Director of Customs, in the jurisdiction in which its registered office is located, to be released for consumption, to be paid on the internal market exempt from domestic consumption tax, certain products which, in particular by their specific uses, packaging and their technical characteristics, are not likely to to be able to be used as fuel or fuel. This authorisation, valid for five years, renewable at the initiative of the the user, designates, for each of the places of use of the products, a customs office to which they belong. Applications for authorisation must include the following information:

  1. the tariff heading of the products by reference Table B of Article 265 of the Customs Code, and where applicable their trade name;
  2. the nature of the intended use;
  3. a description of the manufacturing process, including the when the products are used as materials First;
  4. the annual quantities of products that are expected to be use;
  5. an indication of the place where the reception and the use of the products must take place;
  6. a description of the means of storage of the products;
  7. an indication of the suppliers who will be expected to deliver usually the products under consideration;
  8. if applicable, the nature of the products, residues or wastes obtained in this way than their destination.

Applications for authorization may be supplemented by the information provided by the Regional Director of Customs considers necessary for their instruction.

 

 

Exoneration of the TICGN

The industrial uses of natural gas are eligible for exemption when the gas used The following is used:

  1. Otherwise as a fuel (e.g. as a material first);
  2. Has Dual-Use - Examples: Natural Gas used to enrich greenhouses, natural gas used in metallurgical processes and chemical reduction. By process chemical reduction, you have to understand oxidation-reduction resulting in a endothermic reaction (which consumes heat).
  3. In the process of manufacturing mineral products non-metallic (glass, cement, lime, plaster, concrete, bricks, ceramics ... etc.) ;
  4. For the production of energy products (oils) mineral refinery, biofuels, etc.) The energy products are defined Article 265 of the Customs Code ;
  5. For electricity generation;
  6. For Extraction and production needs natural gas;
  7. In cogeneration plants (subject to conditions and pursuant to Article 266d A of the Customs Code);

Attestation exemption must then be accompanied by a description of the industrial process. 

     N.B. In the case of "dual-use" natural gas used in a process organic chemistry, it is important to compare the Oxidation states between the initial state (or the eventual transient state) and the end state to prove that the process eligible for an exemption of TICGN is the result of a "reduction in the chemical".

    Other part, in the case of "dual-use" of the natural gas as well as in its use for the manufacture of "mineral products" non-metallic", it is necessary to appeal to considerations thermodynamics to demonstrate, on a theoretical plan, that the process Requires a lot of energy consumption from the heat produced by combustion natural gas. It is therefore necessary to establish An energy balance of the process from thermodynamic data such as: pressures, temperatures, enthalpies, entropies, free energies, energies Gibbs, state changes, changes of phase ... etc.

 

Exoneration of the so-called "coal tax"

The industrial uses of natural gas are eligible for exemption on coal, lignite and so-called "coal tax" cokes:

  1. For electricity generation, excluding products used in facilities listed in Article 266dA of the Customs Code;
  2. For the needs of their extraction and production;
  3. For consumption by individuals, including in collective form;
  4. By biomass upgrading companies whose fuels and electricity used to This valuation represents at least 3% of their turnover business regimes, provided that they are subject to the greenhouse gas emission allowances, or implement voluntary agreements to reduce the greenhouse gases to meet targets equivalent environmental impacts or increase their energy efficiency.  

© Albert Castel April 2010 -

 

  

Page Updated March 2024