Depending on the type of vehicle

The tax applies only to heavy goods vehicles, which presupposes certain physical characteristics (European category and technically permissible maximum laden mass).

The tax thus applies to the following vehicles:

• Transport vehicles category N2 and category N3 with a technically permissible laden mass equal to or greater than 12 tons (carrier trucks)
• Vehicle assemblies consisting of an N2 or N3 tractor and one or more semi-trailers of the category Owith a technically permissible laden mass of not less than 12 tons
• Trailers of the category O4 a technically permissible maximum laden mass of at least 16 tons, when towed by a vehicle of category N2 or N3, or a combination thereof
• Other vehicles or combinations of vehicles which would be used to carry out similar goods transport operations.

Depending on the use of the vehicle

In order to be subject to tax, the vehicle must comply with the 3 conditions following:

• Be authorized to travel in France, which requires a valid Certificate of Registration (C.I.). Thus, are not subject to tax : the IC-exempt vehicles, authorized to travel for the sole purpose of their construction or repair, having a ‘provisional’ CI ‘WW’, ‘W garage’ or with the indication ‘demonstration vehicle’
• Be used or acquired in a professional framework for economic activity
• Circulate in Metropolitan France

Thus, vehicles traveling in a overseas department (Guadeloupe, Martinique, French Guiana, Reunion or Mayotte) are not subject to the tax.

Vehicles of a particular type

These vehicles are:

• Historical and collector's vehicles
• Vehicles on which certain public works and industrial equipment is permanently settled and which are used exclusively for the transport of that equipment: mobile drilling rigs, pumps, concrete mixers (except drum mixers used for the transport of concrete), lifting and handling equipment, mobile motor compressor units, mobile generating sets.

Vehicles used for certain activities of general interest

These vehicles are used for the following activities:

• National Defense
• Civil protection
• Fire and other emergency services
• Police, gendarmerie and customs forces
• Maintenance of taxiways.

Vehicles used for certain economic activities

These are vehicles used for the following economic activities:

• Transport within the confines of construction sites or companies 
• Circus activity (transport of circus goods, catering and accommodation of circus staff)
• Activity of fairground (transport of games, fairground rides and other goods used in fairground festivals)
• Activities of equestrian centers
• Transport necessary for an agricultural or forestry activity by an agricultural or forestry operator, an approved cooperative, a Cuma or a company of agricultural works (ETA), from or to the holding. The exemption covers all vehicles used for the transport of plants, animals, minerals or goods of plant, animal or mineral origin which are necessary for an agricultural or forestry activity. Round-trip travel used for these purposes is exempt.

Vehicles registered in certain States

Vehicles circulating in France which are registered shall be exempt from tax:

• in a State of theEuropean Union
• or in a State third to the European Union with which France has concluded a reciprocal exemption agreement.

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