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France Customs Circular 2024: Taxation of Energy Products Explained with New Regulations and Rates

  • Circular No. DA 24-009 issued by French General Directorate of Customs and Indirect Taxes on taxation of energy products
  • Territorial scope of taxation clarified
  • Internal consumption tax not limited to products listed in circular
  • Information on import VAT and oil VAT provided
  • Chart of 2024 internal consumption tax rates for petroleum products subject to regionalization included
  • Energy product chart with VAT, internal consumption tax, and CPSSP remuneration information
  • Exemptions from domestic tax on consumption of energy products outlined
  • Repeals Administrative Decision No. 23-031 of Dec. 28, 2023

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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