Taxes in Europe Database v2
Article 265‑1 of the Customs and Excise Code (Code des douanes).
The excise duty is levied on importers, manufacturers and distributors of mineral‑oil products who release these products for consumption.
The excise duty is levied on mineral oil and allied products which are used as heating or motor fuels at the point when they are released for consumption, i.e.:
The excise duty is levied according to the quantity produced or imported.
In most regions, legal rates for leaded and unleaded petrol and for gas oil (propellant use) have been overmodulated, except in Corsica and Poitou-Charentes where they have been undermodulated :
In all metropolitan regions (except Corsica and Poitou-Charentes) :
In Corsica :
In Poitou-Charentes :
As a general rule, the excise duty has to be paid when the products are released for consumption.
The excise duty is collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).