Excise duty refund in France

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in France

Which is the local name of this tax?
The local name of this tax is “La taxe intérieure de consommation sur les produits énergétiques TICPE ( formerly « taxe intérieure de consommation sur les produits pétroliers » or TIPP)”

Who can recover the excise duty on gas oil in France?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones)
The international transport of passengers (vehicles category M2/M3) by companies established in EU/EFTA countries in course of their economic activity.

Is there any retroactivity?
Yes, it’s 2 years back.

Which are the current refund rates in France?