Abbreviated form of legal source(s)
- Loi n°2015-992
- Arrêté du 24 avril 2016
- Arrêté du 23 décembre 1999 gasoline
- Arrêté du 26 janvier 2009
- Arrêté du 23 décembre 1999 diesel
- Arrêté du 28 décembre 2006
- Arrêté du 29 mars 2016
- Code des douanes
Description of support scheme
In order to combat greenhouse gas emissions and promote the use of biofuels, in 2005 France created the general tax on polluting activities (TGAP) on fuels, which became, following the 2019 Finance Act, the incentive tax on the incorporation of biofuels (TIRIB).
The clearance for home use (mise à la consummation) of fuels has required the completion of specific reporting formalities with the customs and excise administration, in particular the filing of the annual declaration of the incentive tax on the incorporation of biofuels and, where applicable, the payment of this tax.
The quota encourages the incorporation and distribution of biofuels by penalising operators who release a proportion of biofuels below the set threshold.
Amount
The rate of the incentive tax relating to the incorporation of biofuels, set at 7.9% for the petrol and diesel sectors, is reduced in proportion to the renewable energy content of the sustainable biofuels contained in the fuels released for consumption by a taxpayer during the year in question.
The proportion of renewable energy corresponds to the ratio between the quantity of renewable energy of the biofuels contained in the fuels and the quantity of energy of the fuels released for consumption.
Addressees
The addressees are companies selling fuel, such as refineries and supermarkets, that meet the technical requirements from Art. 266 quindecies, Customs Code (Code des douanes).
Procedure
All operators who release fuels for consumption must compile and submit to the customs administration their annual declaration for the incentive tax on the incorporation of biofuels.
Operators that have released for consumption fuels that do not contain biofuels or that have released for consumption fuels that contain biofuels but have not reached the incorporation target, must pay the tax.
Competent authority
French customs administration