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Generic Tax Name Special duty on oils intended for human consumption
Tax name in the national language Taxe spéciale sur les huiles destinées à l´alimentation humaine
Tax name in English Special duty on oils intended for human consumption
Member State FR-France
Tax in force since 1993/02/05
If abolished, date on which the tax ceases to apply
Business version date 2013/01/01
Version date 2013/01/02
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

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

Social security contribution Employers
Legal base

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.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope


The special duty is levied on producers (farmers, oil crusher operators, production co-operatives, refiners), intra-Community purchasers and importers.

Tax object and basis of assessment

Purchases, self-supply, imports and intra‑Community acquisitions of:

  • Liquid or solid vegetable oils intended for human consumption (groundnut, olive, walnut, rapeseed, poppyseed, linseed, soya, maize, coconut, palm-kernel, palm oil, etc.);
  • Oil from marine fauna which is intended for human consumption.


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

Deductions, Allowances, Credits, Exemptions

Exemptions : Taxable products exported to another EU member state.

Rate(s) Structure

in € per 100 kg

in € per 100 litres 

Olive oil



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



Palm 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.

Tax due date

As for VAT.

Tax collector

As for VAT.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d214azi

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 126.00 EUR 0.01
2010 112.00 EUR 0.01
2009 121.00 EUR 0.01
2008 114.00 EUR 0.01
2007 114.00 EUR 0.01
2006 110.00 EUR 0.01
2005 107.00 EUR 0.01
2004 108.00 EUR 0.01
2003 100.00 EUR 0.01
2002 102.00 EUR 0.01
2001 107.00 EUR 0.01
2000 99.00 EUR 0.01