Taxes in Europe Database v2
Article 1609 vicies, 262 ter, 258 A and 275 of the General Tax Code (Code général des impôts), Articles 331 N to 331 V of Annex III to the same Code and Article 159 ter A of Annex IV to the same Code.
The special duty is levied on producers (farmers, oil crusher operators, production co-operatives, refiners), intra-Community purchasers and importers.
Purchases, self-supply, imports and intra‑Community acquisitions of:
The special duty is levied according to the quantity produced or imported.
Exemptions : Taxable products exported to another EU member state.
in € per 100 kg
in € per 100 litres
Groundnut oil and maize oil
Rapeseed oil and grape seed oil
Other liquid vegetable oils and oils from marine fauna of which the trade and use are not subject to international or national rules relating to protected species
Coconut oil and palm‑kernel oil
Oil from marine fauna in cases where the marketing and use of products from such fauna are subject to national or international rules relating to protected species
Where dutiable oils are contained in food products that have been imported or acquired within the Community, the duty is levied on the type and quantity of the oil contained in the product. However, for products other than margarine, the chargeable party may request the application of a flat-rate tariff fixed by order of the budgetary authority on the basis of equivalence to similar products of national origin.
As for VAT.