Partial rebate of excise duty on energy (diesel) for road hauliers of goods and persons (ex-CTBT)
Verified 21 August 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Advance of 50% for agricultural and forestry activities on the refund of excise duty on RNG (non-road diesel)
Published on 5 February 2024
The decree no. 2024-76 of february 2, 2024 assigned from february 2024 an advance of 50% on the refund of excise duty on non-road diesel fuel. The uses concerned are those excluding transport non-road diesel fuel (RNG) for activities agricultural, forest and for maintenance landscape parks and gardens. The operator must apply for this advance at the same time as the energy excise rebate, via the on-line approach. This advance will be paid once a year until 2029.
A company engaged in the transport of goods by road or in public passenger transport may benefit from the partial refund of the levy (ex-CTBT) now called energy excise duty (diesel). They have to apply online. We explain the process to you.
Freight transport
A company for the transport of goods by road may claim partial reimbursement of the excise duty on energy (ex-TICPE) relating to the consumption of diesel fuel acquired in France, if it fulfills the following conditions.
Any vehicle that meets the following specifications is eligible for a CTBT refund:
- Weight (PTAC) of 7.5 tons or more
- Road traffic (excluding crane-type construction equipment)
- Professional use of the vehicle
- Registration in a country of the European Union (EU)
- Purchase of gas oil in France (gas oil purchased in overseas departments is excluded)
These are heavy goods vehicles of the tractor type (TRR) and of the truck type (CAM) referred to in categories N2 and N3.
The vehicle shall be fitted with a skip, trailer, tank, platform or other means of attachment to a container.
Examples:
- Trucks and semi-trailers of fairground vehicles (whether or not equipped as caravans)
- Trucks used by driving schools
- Concrete trucks
- Moving trucks
- Dumpsters
- Livestock
The company must be established in France, or in a the European Union (EU), or in Northern Ireland.
The applicant for reimbursement must be in one of the following cases:
- Carte grise Owner of the vehicle during the period for which he/she is claiming the refund (his/her name or business name must be included on his/her vehicle)
- Holder of a leasing contract
- Holder of a lease
Only the user of the vehicle can make the refund request.
FYI
Company Any person liable to pay value added tax (VAT) as defined by Articles 256A and 256B of the General Tax Code.
Calculation
The company has the choice between 2 calculation modes :
- Either by applying the regional rates. The refund is then equal to the difference between the total CTBT and the floor rate of €45.19. It is then applied to the volume of gas oil used. For example, purchases of diesel fuel in Normandy may be eligible for a rebate of €15.56/hl (€60.75-€45.19).
- Either by applying the flat rate. This method of calculation is only applicable if the company has purchased diesel fuel in at least 3 different regions. The flat rate is calculated by averaging the different rates in each region. It is then applied to the volume of gas oil used.
Regional repayment rates
Period | Corsica | Île-de-France | Auvergne Rhône-Alpes | Other region | Flat rate |
|---|---|---|---|---|---|
2e 2024 semester | €14.21 | €17.45 | €15.29 | €15.56 | €15.71 |
1er 2024 semester | €14.21 | €17.45 | €15.29 | €15.56 | €15.71 |
2e 2023 semester | €14.21 | €17.45 | €15.29 | €15.56 | €15.71 |
1er 2023 semester | €14.21 | €17.45 | €15.29 | €15.56 | €15.71 |
4e quarter 2022 | €14.21 | €17.45 | €15.29 | €15.56 | €15.70 |
3e quarter 2022 | €14.21 | €17.45 | €15.29 | €15.56 | €15.70 |
2e quarter 2022 | €14.21 | €17.45 | €15.29 | €15.56 | €15.70 |
1er quarter 2022 | €14.21 | €17.45 | €15.29 | €15.56 | €15.70 |
4e quarter 2021 | €14.21 | €17.45 | €15.29 | €15.56 | €15.71 |
Please note
gas oil B10 purchased from 2020 onwards has the same reimbursement rate as gas oil.
Amount of the CTBT by regions after markups
Regions | Total Diesel Fuel CTPE by Region in euro per hectoliter |
|---|---|
Auvergne-Rhône-Alpes | €60.48 |
Burgundy-Franche-Comté | €60.75 |
Brittany | €60.75 |
Center-Val de Loire | €60.75 |
Corsica | €59.40 |
Grand-Est | €60.75 |
Hauts-de-France | €60.75 |
Île-de-France | €62.64 |
Normandy | €60.75 |
Nouvelle Aquitaine | €60.75 |
Occitanie | €60.75 |
Pays de la Loire | €60.75 |
PACA | €60.75 |
The request may be made for each month or each quarter.
It should be based on actual fuel consumption (not on an estimated fuel consumption).
It may be carried out until 31 December of 2e the following year.
Example :
- For diesel fuel consumption at 4e quarter 2021, the application can be made between january 2, 2022 and december 31, 2024
- For diesel fuel consumption at 1er quarter 2022, the application can be made between april 1, 2022 and december 31, 2024
- For diesel fuel consumption at 2e quarter 2022, the application can be made between 1er July 2022 and December 31, 2024
The request is made online only through the following procedure:
Multiple requests can be accumulated for different months or quarters.
If the company carries out a dual activity (freight transport and passenger transport), it must submit two refund applications, one for each scheme.
The number of liters of diesel fuel must be given without decimal places.
Company located in France
- Bank Identifier Statement (BIR), SEPA format
- If the vehicle is rented: copy of the lease, rental or sub-lease agreement
Diesel fuel invoices must not be attached to the refund application.
Warning
invoices for gas oil actually consumed must be kept for 3 years. In the case of checks, they shall prove the quantities purchased, the place of purchase, the nature of the fuel and the identification of the vehicle.
Registered vehicle or company located in another EU country
- Bank Identifier Statement (BIR), SEPA format
- Carte grise Copy of the
- Copy of the purchase invoices for diesel fuel, mentioning the place of purchase in metropolitan France, the nature of the fuel, the volume purchased and the identification of the vehicle
- If the vehicle is rented: copy of the lease, rental or sub-lease agreement
Passenger transport
A public road passenger transport company may claim partial reimbursement of the excise duty on energy (ex-TICPE) relating to the consumption of diesel fuel acquired in France, if it fulfills the following conditions.
It is any motor vehicle of categories M2 and M3 with more than 9 seats, including the driver's seat, used for the collective transport of persons.
The vehicle must be registered in France or in an EU countryEuropean Union.
Example :
Buses, coaches, small tourist road trains.
There is no tonnage requirement.
The entrepreneur may be a natural or legal person, governed by public or private law.
Only the operator of public road passenger transport shall be eligible for reimbursement.
An operator shall mean a natural or legal person, whether governed by public or private law, who actually consumes diesel fuel previously invoiced to him for the operation of public road passenger transport services.
He may either own the vehicle or hold a lease or sub-lease.
Calculation
The company has the choice between 2 calculation modes :
- Either by applying the regional rates. The refund is then equal to the difference between the total national CTBT and the floor rate of €39.19. It is then applied to the volume of gas oil used. For example, purchases of diesel fuel in Normandy may be eligible for a rebate of €21.56/ hl (€60.75-€39.19).
- Either by applying the flat rate. This method of calculation is only applicable if the company has purchased diesel fuel in at least 3 different regions. The flat rate is calculated by averaging the different rates in each region. It is then applied to the volume of gas oil used.
Regional repayment rates
Period | Corsica | Île-de-France | Auvergne Rhône-Alpes | Other regions | Flat rate |
|---|---|---|---|---|---|
2e 2024 semester | €20.21 | €23.45 | €21.29 | €21.56 | €21.71 |
1er 2024 semester | €20.21 | €23.45 | €21.29 | €21.56 | €21.71 |
2e 2023 semester | €20.21 | €23.45 | €21.29 | €21.56 | €21.71 |
1er 2023 semester | €20.21 | €23.45 | €21.29 | €21.56 | €21.71 |
4e quarter 2022 | €20.21 | €23.45 | €21.29 | €21.56 | €21.70 |
3e quarter 2022 | €20.21 | €23.45 | €21.29 | €21.56 | €21.70 |
2e quarter 2022 | €20.21 | €23.45 | €21.29 | €21.56 | €21.70 |
1er quarter 2022 | €20.21 | €23.45 | €21.29 | €21.56 | €21.70 |
4e quarter 2021 | €20.21 | €23.45 | €21.29 | €21.56 | €21.71 |
Please note
gas oil B10 purchased from 2020 onwards has the same reimbursement rate as gas oil.
Amount of excise duty on energy (ex-TRIPS) with regional increases
Regions | Total Diesel Fuel CTPE by Region in euro per hectoliter |
|---|---|
Auvergne-Rhône-Alpes | €60.48 |
Burgundy-Franche-Comté | €60.75 |
Brittany | €60.75 |
Center-Val de Loire | €60.75 |
Corsica | €59.40 |
Grand-Est | €60.75 |
Hauts-de-France | €60.75 |
Île-de-France | €62.64 |
Normandy | €60.75 |
Nouvelle Aquitaine | €60.75 |
Occitanie | €60.75 |
Pays de la Loire | €60.75 |
PACA | €60.75 |
Reduced rate for agricultural, forestry and mountain activities (excluding transport)
The reduced rate for activities (excluding transport) in agriculture, forestry and for the development and maintenance of roads and mountain tracks is €3.86 per megawatt hour.
The request may be made for each month or each quarter.
It should be based on actual fuel consumption (not on an estimated fuel consumption).
It may be carried out until 31 December of 2e the following year.
Example :
- For diesel fuel consumption at 4e quarter 2021, the application can be made between january 2, 2022 and december 31, 2024
- For diesel fuel consumption at 1er quarter 2022, the application can be made between april 1, 2022 and december 31, 2024
- For diesel fuel consumption at 2e quarter 2022, the application can be made between 1er July 2022 and December 31, 2024
The request is made online only through the following procedure:
Multiple requests can be accumulated for different months or quarters.
If the company carries out a dual activity (freight transport and passenger transport), it must submit two refund applications, one for each scheme.
The number of liters of diesel fuel must be given without decimal places.
Company located in France
- Bank Identifier Statement (BIR), SEPA format
- Copy of the traffic authorization order issued by the prefect (only for the first application concerning a small tourist road train)
Diesel fuel invoices must not be attached to the refund application.
Warning
invoices for gas oil actually consumed must be kept for 3 years. In the case of checks, they shall prove the quantities purchased, the place of purchase, the nature of the fuel and the identification of the vehicle.
Registered vehicle and company located in another EU country
- Bank Identifier Statement (BIR), SEPA format
- Carte grise Copy of the
- Copy of the purchase invoices for diesel fuel, mentioning the place of purchase in metropolitan France, the nature of the fuel, the volume purchased and the identification of the vehicle
- Copy of the traffic authorization order issued by the prefect (only for the first application concerning a small tourist road train)
Who can help me?
Find who can answer your questions in your region
Address where to send your agreement of accession if you are a road haulage or passenger carrier settled in France or Monaco, and telephone for information
National customs service for the refund of excise duty on energy (ex-TICPE) and the issue of binding tariff information (SND2R) for road hauliers located in France or Monaco
By mail
National Customs Service for Reimbursement and Issue of Binding Tariff Information (SND2R)
CS 51082
57036 Metz Cedex 01
Telephone Inquiries
+33 9 70 27 82 00
Address to which to send the Accession Convention if you are a road haulage or passenger transport operator settled in a European State other than France
Customs Office for the reimbursement of excise duty on energy (ex-TICPE) for motor carrier companies located in a European country other than France
Sending of the accession and authorization agreement by mail or by post
Submit the completed and signed agreement form
- Either at mail (e-mail) next:
tipp.ue-lille@douane.finances.gouv.fr
- Either topostal address next:
Lille Lesquin Main Customs Office
ICT/PE/EU cluster
198 Descat Street
CRT1 CS 20309
59,813 LESQUIN
Cedex FRANCE
Any type of customs information for individuals or professionals
Customs Service Info
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Outside metropolis or from the foreigner, dial +33 1 72 40 78 50
By E-mail
Access to contact form
Excise duty for public passenger transport
Excise duty for goods transport
Reduced excise duty on energy for agricultural and forestry activities
Advance of 50% on the refund of excise duty on non-road diesel fuel for agricultural and forestry activities
Terms and conditions for repayment of the CTBT (amended by Order in Council 2020-665 and Order in Council 2023-562 for the periodicity of applications)
Reimbursement amount TICPE 2nd quarter 2021 - weighted flat rate - passenger transport
Reimbursement amount TICPE 2nd quarter 2021 - weighted flat rate - freight transport
List of supporting documents to be submitted with the application for reimbursement
Directorate General of Customs and Indirect Taxes
Ministry of Finance
Ministry of Economy