Partial rebate of excise duty on energy (diesel) for road hauliers of goods and persons (ex-CTBT)
Verified 30 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Monthly TICPE refund since September 1, 2023
Published on 30 January 2024
Since 1er september 2023 you can request the monthly refund of the CTBT. Applications (quarterly or monthly) are now made only via the on-line approach. This new provision is provided for in the decree no. 2023-562 of july 5, 2023.
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
Any person liable to pay value added tax (VAT) as defined in Articles 256A and 256B of the General Tax Code shall be regarded as a company.
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 |
|---|---|---|---|---|---|
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
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 |
Consumption 2021 to 2023
Online
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 in 2021, the application may be made between 2 January 2022 and 31 December 2024.
- For diesel fuel consumption in 2022, the application can be made between January 2, 2023 and December 31, 2025.
- For diesel fuel consumption at 1er august 2023, the application can be made between 1er September 2023 and December 31, 2025.
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.
By mail
Headquarters located in Metropolitan France
The request can only be made for every quarter.
It should be based on actual fuel consumption (not on an estimated fuel consumption).
The form must be sent by post to the National Customs Service for Reimbursement and Issue of Binding Tariff Information (SND2R).
It may be sent until 31 December of 2e the following year.
Example :
- For diesel fuel consumption in 2021, the application may be made between 2 January 2022 and 31 December 2024.
- For diesel fuel consumption in 2022, the application can be made between January 2, 2023 and December 31, 2025.
- For diesel fuel consumption at 1er quarter 2023, the application can be made between 1er April 2023 and December 31, 2025.
Multiple requests can be accumulated for different 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.
For all claims quarterly, you must complete the following form:
Request for partial reimbursement of the CTBT by quarter - Road haulier established in France
Who shall I contact
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
Registered office in the European Union
The request must be made for every quarter.
It should be based on actual fuel consumption (not on an estimated fuel consumption).
The form must be sent by post to the National Customs Service for Reimbursement and Issue of Binding Tariff Information (SND2R).
It may be sent until 31 December of 2e the following year.
Example :
- For diesel fuel consumption in 2021, the application may be made between 2 January 2022 and 31 December 2024.
- For diesel fuel consumption in 2022, the application can be made between January 2, 2023 and December 31, 2025.
- For diesel fuel consumption at 1er quarter 2023, the application can be made between 1er April 2023 and December 31, 2025.
Multiple requests can be accumulated for different 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.
For all claims quarterly, you must complete the following form:
Who shall I contact
TICPE Reimbursement Hub for European companies
By mail
Main Customs Office of Lille-Lesquin
ICT/PE/EU cluster
198 Descat Street - ITRC
CS 20309
59813 Lesquin CEDEX
FRANCE
Telephone Inquiries
+33 (0)9 70 27 14 87
Consumption until December 31, 2020
The refund application is made every semester.
For diesel fuel consumption at 2nd half of 2020, the application can be made between January 2, 2021 and December 31, 2023.
You must complete one of the following 2 forms:
- Cerfa n° 16012 if you are established in France,
- Cerfa n° 16011 if you are a carrier established in another EU country.
Who shall I contact
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
Who shall I contact
TICPE Reimbursement Hub for European companies
By mail
Main Customs Office of Lille-Lesquin
ICT/PE/EU cluster
198 Descat Street - ITRC
CS 20309
59813 Lesquin CEDEX
FRANCE
Telephone Inquiries
+33 (0)9 70 27 14 87
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 |
|---|---|---|---|---|---|
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 the CTBT
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 |
Consumption 2021 to 2023
Online
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 in 2021, the application may be made between 2 January 2022 and 31 December 2024.
- For diesel fuel consumption in 2022, the application can be made between January 2, 2023 and December 31, 2025.
- For diesel fuel consumption at 1er august 2023, the application can be made between 1er September 2023 and December 31, 2025.
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.
By mail
Headquarters located in Metropolitan France
The request can only be made for every quarter.
It should be based on actual fuel consumption (not on an estimated fuel consumption).
The form must be sent by post to the National Customs Service for Reimbursement and Issue of Binding Tariff Information (SND2R).
It may be sent until 31 December of 2e the following year.
Example :
- For diesel fuel consumption in 2021, the application may be made between 2 January 2022 and 31 December 2024.
- For diesel fuel consumption in 2022, the application can be made between January 2, 2023 and December 31, 2025.
- For diesel fuel consumption at 1er quarter 2023, the application can be made between 1er April 2023 and December 31, 2025.
Multiple requests can be accumulated for different 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.
For all claims quarterly, you must complete the following form:
Request for partial reimbursement of the CTBT by quarter - Road haulier established in France
Who shall I contact
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
Registered office in the European Union
The request must be made for every quarter.
It should be based on actual fuel consumption (not on an estimated fuel consumption).
The form must be sent by post to the National Customs Service for Reimbursement and Issue of Binding Tariff Information (SND2R).
It may be sent until 31 December of 2e the following year.
Example :
- For diesel fuel consumption in 2021, the application may be made between 2 January 2022 and 31 December 2024.
- For diesel fuel consumption in 2022, the application can be made between January 2, 2023 and December 31, 2025.
- For diesel fuel consumption at 1er quarter 2023, the application can be made between 1er April 2023 and December 31, 2025.
Multiple requests can be accumulated for different 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.
For all claims quarterly, you must complete the following form:
Who shall I contact
TICPE Reimbursement Hub for European companies
By mail
Main Customs Office of Lille-Lesquin
ICT/PE/EU cluster
198 Descat Street - ITRC
CS 20309
59813 Lesquin CEDEX
FRANCE
Telephone Inquiries
+33 (0)9 70 27 14 87
Consumption until December 31, 2020
The refund application is made every semester.
For diesel fuel consumption at 2nd half of 2020, the application can be made between January 2, 2021 and December 31, 2023.
You must complete one of the following 2 forms:
- Cerfa n° 16012 if you are established in France,
- Cerfa n° 16011 if you are a carrier established in another EU country.
Who shall I contact
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
Who shall I contact
TICPE Reimbursement Hub for European companies
By mail
Main Customs Office of Lille-Lesquin
ICT/PE/EU cluster
198 Descat Street - ITRC
CS 20309
59813 Lesquin CEDEX
FRANCE
Telephone Inquiries
+33 (0)9 70 27 14 87
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
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Access to contact form
Excise duty for public passenger transport
Excise duty for goods transport
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