As from 1 January 1993, all excise goods (energy products, tobacco and alcohol) are subject to a specific regime.
Those energy products that are listed in Article 20-1 of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity are subject to the provisions with regard to movement set out in Council Directive 2008/118/EC of 16 December 2008.
Intra-Community movement of these energy products can be carried out in one of three ways.
Movement of goods under excise duty suspension
This type of movement relates to goods that were not liable for excise duty in the Member State of dispatch. It is authorised for shipment to authorised warehouse-keepers and registered consignors, and for reception by authorised warehouse-keepers, registered consignees, registered consignee receiving excise goods only occasionally and registered consignors.
Prior to any movement, operators must be approved or authorised by the customs authorities, and the total duties and taxes involved must be guaranteed (bond or deposit, according to the operator's status).
As from 1 January 2011, movements of goods must take place under the auspices of an Electronic Administrative Document (eAD), which is issued and discharged by Member State IT applications that are connected to the European Excise Movement and Control System (EMCS). The French IT application is called GAMM@. An eAD is mandatory for moving goods under intra-Community excise duty suspension. Goods under suspension moving within France may still be accompanied by a paper Accompanying Administrative Document (AAD).
Discharging the eAD or stamping copy no. 3 of the AAD (for the movement of goods within France) provides proof of the suspensive arrangement.
The authorised warehouse-keeper or registered consignor is responsible for this type of movement until the submission of the eAD or AAD.
Movement of goods under a duty-paid regime
This type of movement relates to goods on which duty was paid in the Member State of dispatch that was not the Member State of consumption.
Operators involved in this type of trade do not have any specific status. The consignee must, prior to any movement, guarantee the duties and taxes with respect to the Member State of destination.
Movement of goods takes place under the auspices of a Simplified Accompanying Document (SAD – see Commission Regulation (EEC) No 3649/92) and proof of guarantee of payment. The stamp at destination on copy 3 of the SAD is proof that the destination duties and taxes have been paid, and allows the consignor to file for a refund of the excise duty paid in the Member State of dispatch.
Only fuel in the fuel tanks of vehicles is permitted to move freely.
Note: Like any other category of goods, excise goods are subject to a trade of goods declaration (DEB) for tax purposes (VAT) and for statistical reasons (foreign trade).
Customs forms – Energy and environmental taxation – TGAP (General Tax on Polluting Activities), TICCN (Domestic Consumption Tax on Natural Gas) and TIC (Domestic Consumption Tax)
- Accompanying Administrative Document (AAD) – Cerfa no. 10753
- Simplified Accompanying Document (SAD) - Cerfa no. 10752
- Accompanying Tax Document (DFA) for hydrocarbon waste and residues – Cerfa no. 10329
- Monthly declaration of duty-paid recuperated Volatile Organic Compounds – Cerfa no. 11072
- Quarterly declaration of bonded Volatile Organic Compounds – Cerfa no. 11071
- Quarterly declaration of duty-paid Volatile Organic Compounds – Cerfa no. 11070
- All-purpose exit declaration from an oil company (PPE) – Cerfa no. 11005