Certificate books 272 PE for refund of special consumption tax (SCT) (Form 15851*01)

Ministry of Finance - Cerfa n° 15851*01
Autre numéro : PE272

In the French overseas departments, a special consumption tax (SCT) is levied on petrol, superfuels, diesel and emulsions in diesel. It replaces the internal consumption tax on energy products (TICPE) which is not applicable there.

The internal consumption tax on energy products is not applicable in the overseas departments.

In the French overseas departments, a special consumption tax (SCT) is levied on petrol, superfuels, diesel and emulsions in diesel.

The Carnet de Certificates 272 PE concerns energy products delivered to a destination resulting in the total or partial refund of the special consumption tax.

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Verified 08 April 2019 - Directorate for Legal and Administrative Information (Prime Minister)