Customs Code and Biofuels

The customs code has been amended to “slightly” promote the development of the pure vegetable oil energy sector.

Download the text of the Official Law of the Customs Code on Biofuels

It is this customs code that (still) outlaws users of HBV on public roads. This despite the European directive 2003-30.

Key words: pure vegetable oil, crude, HVP, HVB, law, europe, directive, customs code, taxes, TIPP, ICT

I. - The customs code is thus modified:

1 ° It is inserted in the article 265 bis A, after the 1, an 1 bis thus written:

"1a. - Pure vegetable oils, used under the conditions provided for in article 265 ter as agricultural fuel in the agricultural operations on which they will have been produced, benefit from an exemption from the internal consumption tax. ";

2 ° Article 265 ter is replaced by the following provisions:

“Art. 265 ter.- 1. Are prohibited the use for carburetion, the sale or offering for sale for the carburetion of products whose use and sale for this use have not been specially authorized by decrees of the minister in charge the budget and the minister responsible for industry.

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"Without prejudice to the prohibitions or penalties which could result from other legislative provisions, the products used or intended to be used in violation of the requirements of the first paragraph are subject to the internal consumption tax according to the terms provided for in the first paragraph of III of the section 265.

"2. In cases where it is compatible with the type of engine used and the corresponding emission requirements, the use of pure vegetable oil in self-consumption as agricultural fuel on the agricultural holdings on which it has been produced may be authorized on an experimental basis until 31 december 2007 under the conditions laid down by decree.

"Pure vegetable oil means oil produced from oil plants by pressure, extraction or comparable processes, whether crude or refined, but without chemical modification.

"Any violation of these provisions that the customs administration is responsible for applying is liable, in the event that the offense falls under 2 410 1, the fine provided for in 1 same article and, in any other case, the fine provided for in 411 of XNUMX. "

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II. - In 3 ° bis of article 278 bis of the general tax code, the words: "for domestic use" are deleted.

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