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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Taxe intérieure de consommation sur les produits énergétiques
Tax name in English Excise duty on mineral oil and allied products
Member State FR-France
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2014/01/01
Version date 2013/07/23
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Article 265‑1 of the Customs and Excise Code (Code des douanes).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

 
Taxpayers

The excise duty is levied on importers, manufacturers and distributors of mineral‑oil products who release these products for consumption.

 
Tax object and basis of assessment

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.:

  • either when suspensive arrangements cease to apply;
  • or following importation;
  • or following release for circulation within the Community.

The excise duty is levied according to the quantity produced or imported.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 606.90
Unleaded 606.90
Gas oil
  per 1,000 litres
Propellant use 428.40
Industrial/Commercial use 72.00
Heating - Business use 56.60
Heating - Non-business use 56.60
Kerosene
  per 1,000 litres
Propellant use 416.90
Industrial/Commercial use 25.40
Heating - Business use 56.60
Heating - Non-business use 56.60
Heavy fuel oil
  per 1,000 kg
Heating - Business use 18.50
Heating - Non-business use 18.50
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 107.60
Industrial/Commercial use 46.80
Heating - Business use
Heating - Non-business use
Natural Gas
  per gigajoule
Propellant use
Industrial/Commercial use
Heating - Business use
Heating - Non-business use
Coal
  per gigajoule per 1,000 kg
Heating - Business use 15.00
Heating - Non-business use 15.00
Coke
  per gigajoule per 1,000 kg
Heating - Business use 15.00
Heating - Non-business use 15.00
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 15.00
Heating - Non-business use 15.00
Electricity
  per MWh
Business use
Non-business use

Comments

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) :

  • Petrol (leaded and unleaded) : 614.2€ per 1000 litres
  • Gas oil (propellant use) : 441.9€ per 1000 litres

In Corsica :

  • Petrol (leaded and unleaded) : 579.2€ per 1000 litres
  • Gas oil (propellant use) : 416.9€ per 1000 litres

In Poitou-Charentes :

  • Petrol (leaded and unleaded) : 589.2€ per 1000 litres
  • Gas oil (propellant use) : 416.9€ per 1000 litres
 
Tax due date

As a general rule, the excise duty has to be paid when the products are released for consumption.

 
Tax collector

The excise duty is collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 23,559.00 EUR 1.13
2011 23,923.00 EUR 1.16
2010 23,577.00 EUR 1.18
2009 23,547.00 EUR 1.21
2008 23,835.00 EUR 1.19
2007 24,264.00 EUR 1.25
2006 24,490.00 EUR 1.32
2005 24,205.00 EUR 1.37
2004 24,766.00 EUR 1.45
2003 24,012.00 EUR 1.47
2002 23,641.00 EUR 1.48
2001 22,844.00 EUR 1.48
2000 24,074.00 EUR 1.62

Comments