Waste 

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The Technidouanes expert carries out assessments on compliance with various French regulations relating to the taxation of industrial waste. 

A general tax on polluting activities (TGAP) is due by individuals or legal entities carrying out an activity concerning:

• installations for the disposal by storage or incineration of household and similar waste ,
• installations for the disposal of special industrial waste by incineration, co-incineration, storage, physicochemical or biological treatment not exclusively used for waste that the company produces or any person who transfers or causes to be transferred
• the transfer of waste to another State in application of Regulation (EC) No. 1013/2006 of June 14, 2006;
• household waste incineration plants;
• lubricants likely to produce waste oils;
• oils and lubricating preparations, other than those mentioned in a, producing used oils whose discharge into the natural environment is prohibited;
• oils and lubricating preparations for non-returnable use, other than: two-stroke engine oils, greases used in open systems, chain saw oils and formwork release/stripping oils;
• laundry preparations, including auxiliary washing preparations, or softening or softening products for laundry falling respectively under headings 34022090, 34029090 and 38091010 to 38099100 of the customs tariff;
• extracted materials of all origins occurring naturally in the form of grains or obtained from crushed or fractionated rocks, the largest dimension of which is less than or equal to 125 millimeters and the characteristics and uses of which are fixed by decree;
• discharges into the atmosphere resulting from industrial activities which, by their nature or volume, pose particular risks to the environment;

• printed papers and papers for graphic use.

Current texts on waste taxation

 - Articles 265 to 268 of the Customs Code on Legifrance (version of June 1, 2010):   Internal taxes

 - Circular of January 19, 2010 published in the Official Customs Bulletin No. 6162: Taxation of energy and the environment

 - Circular of April 6, 2010 published in the Official Customs Bulletin No. 6277:    General tax on polluting activities

Customs declaration of waste

Declarations are annual. Failure to file a declaration on the due date is punishable by the provisions of Article 410 of the Customs Code (fine of 300 to 3000 euros), or by those of Article 411.1 of the Customs Code if this omission has the purpose or effect of not paying the TGAP (fine of between one and two times the amount of duties and taxes evaded or compromised).

The following are exempt from the TGAP: up to a limit of 20% of the total annual quantity of waste received per facility: receipts of inert materials or waste. Inert waste is considered to be waste that does not decompose, does not burn and does not produce any other physical or chemical reaction, is not biodegradable and does not deteriorate other materials with which it comes into contact, in a way that is likely to cause environmental pollution or harm human health.

By-products of industrial processes are not considered waste if they are recyclable.

 Page updated in August 2025