Scope of application of the TGAP and applicable rates for 2018. Online filing and payment of the TGAP is mandatory.
Signing up for online services to file returns and pay the General Tax on Polluting Activities (TGAP)
Online filing and payment of the TGAP has been mandatory since the start of 2017. Therefore, you must have access to the TGAP and Télépaiement online services.
If you have not yet taken steps to sign up for these services, you must send two duly completed copies of the sign-up agreement and the authorisation application for TGAP and Télépaiement online services as soon as possible. If applicable, you should also send documents concerning your tax representation or mandates. All documents should be sent to the Nice TGAP customs office, the address of which is given in the following paragraph.
All the documents and instructions for use are available below from the website:
- Sign-up agreement for TGAP and Télépaiement online services [French version]
TGAP: General tax on polluting activities (general information)
Management of the various elements of the TGAP (waste, polluting emissions, detergents, lubricants, mined or quarried materials) has been centralised at the Nice TGAP customs office of the Nice Regional Directorate of Customs and Excise.
The Nice TGAP office's contact details are as follows:
Direction régionale des douanes et droits indirects
Service de la TGAP
37, avenue Thiers
06008 Nice Cedex 01
Tel.: +33 9 70 27 87 73 / 74
Fax: +33 4 92 00 83 01
The circular concerning the TGAP
Filing your TGAP return
- Only one TGAP return should be filed per SIREN number.
- The filing deadline is 31 May 2017.
- Everything users need to file their TGAP returns (terms and conditions of use, online help, DTI+ user manual and a FAQ) is available within the online procedure itself.
TGAP rates applicable in 2019
The TGAP rates applicable in 2019 have been determined in accordance with Article 266 nonies of the French Customs Code.
- Table of TGAP rates for 2019 [FRENCH]
TGAP on fossil fuels
This portion of the TGAP, as provided for under Article 266 quindecies of the French Customs Code, was introduced in 2005. It was designed to promote the inclusion of biofuels in petrol and diesel released for consumption within France. The rate for this tax, which is adjusted upwards each year, is reduced based on the volume of biofuels included in these two fuels.
- Official Customs Bulletin 7264 of 16 October 2018 – General Tax on Polluting Activities (TGAP): Fuel levies
The tax is separate from the other elements of the TGAP, and a special return should be used.