As part of the Ministry for the Economy and Finance's policy of systematically easing the financial burden borne by international traders in terms of customs duties and taxes.
As part of the Ministry for the Economy and Finance's policy of systematically easing the financial burden borne by international traders in terms of customs duties and taxes (shifting to a system of unsecured bonds in connection with deferred VAT payments, gradual elimination of the so-called "1 per 1,000" fee, and the introduction of a single monthly VAT payment), French Customs rolled out TRIGO1. Since 1 January 2006, TRIGO has been used to manage and monitor guarantees in a fully modular and paperless manner.
1 Complete Management for Operator Guarantees
TRIGO, the application for managing mineral oil-related bonds
TRIGO was rolled out to operators as part of French Customs' delivery of new (and fully online) clearance applications.
TRIGO was made available:
- At the start of 2006, first for operators in the mineral oil sector, concurrent with delivery of the new regionalised TIPP (Domestic Tax on Petroleum Products) application
- During 2006, for operators opting for customs clearance at domicile, concurrent with the delivery of the new Delt@ Domicilié application
- As of 2007, for operators opting for customs office-based clearance, concurrent with the delivery of the new Delt@ Commun application
Based on the principle of the greatest possible modularity, TRIGO allows operators to centralise, if they so choose, the guarantees they have provided (secured and unsecured customs bond credit in connection with the duty deferred payment procedure, and credits for various transactions) as part of a single national "all risks/all zones" scheme, or overall regionalised credits as part of an "all risks/one or more zones" scheme.
Operators can select the method for lodging guarantees that is most in line with their organisation or priorities, and can benefit from a noticeable reduction in their costs.
The rollout of TRIGO in relation to mineral oils
Prior to making TRIGO available, French Customs had to rethink regulatory guarantee issues related to mineral oils. This period of reflection is now completed.
The new framework was set out in an order from the Director General of Customs and Excise, dated 24 October 2005 and published in the Journal Officiel on 3 November 2005. It consists of a new template for a general guaranteed undertaking for mineral oils, a technical annex (list of establishments) and guarantee regulation CHM 2006.
Links to these new regulatory tools (new undertaking, guarantee regulation and annex) are given below. They began to be used as of 2006.
- New general guaranteed undertaking for mineral oils (PDF format)
- Regulation concerning guarantees to be submitted with respect to mineral oils no. CHM 2006 (PDF format)
- List of establishments appended to the general guaranteed undertaking for mineral oils (PDF format)
- Order of 24 October 2005 [PDF format] setting out the submission of a general guaranteed undertaking to guarantee duties and taxes owed by operators active in the mineral oils sector.
You can obtain a Word version of the new undertaking from a regional customs collection office, or by contacting Bureau B1 at the Directorate General of Customs and Excise at mailto: email@example.com.
Operators in the mineral oils sector should note that Official Customs Bulletin 6647 of 23 November 2005 stipulates, on the one hand, the conditions for using the new general guaranteed undertaking for mineral oils and, on the other hand, the new methodology to be applied when using TRIGO.