French Customs Code
In force1. The rates of the tax referred to in article 266 sexies are set as follows :
A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and in the second and third rows of the table in the second paragraph of B of the same 1 mean those provided for in Title I of Book V of the Environmental Code for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regulations having equivalent effect to these authorisations.
Receipts at unauthorised facilities are subject to the highest rate set out in each of the tables mentioned in the first paragraph of this A-0 for storage or incineration facilities respectively, plus €110 per tonne.
The same tariff applies to waste received at an authorised facility in disregard of the requirements of these authorisations and to waste transferred to a facility outside France in disregard of the regulations of equivalent effect mentioned in the first paragraph of this A-0.
A.-For waste received at a facility for the storage or thermal treatment of non-hazardous waste mentioned in 1 of I of Article 266 sexies :
a) Waste received at a non-hazardous waste storage facility or transferred to such a facility located in another State:
Designation of the storage facilities for non-hazardous waste concerned | Unit of collection | Quota (in euros) | ||||||
|---|---|---|---|---|---|---|---|---|
2019 | 2020 | 2021 | 2022 | 2023 | 2024 | From 2025 | ||
B.-Authorised plants recovering more than 75% of the biogas captured for energy purposes | tonne | 24 | 25 | 37 | 45 | 52 | 59 | 65 |
C.-Authorised facilities operating using the bioreactor method and recovering energy from the captured biogas | tonne | 34 | 35 | 47 | 53 | 58 | 61 | 65 |
D.-Authorised facilities falling under both B and C | tonne | 17 | 18 | 30 | 40 | 51 | 58 | 65 |
E.-Other authorised facilities | tonne | 41 | 42 | 54 | 58 | 61 | 63 | 65 |
b) Waste received at a facility for the thermal treatment of non-hazardous waste or transferred to such a facility located in another State:
Name of the thermal treatment plant of non-hazardous waste concerned | Collection unit | Quota (in euros) | ||||||
|---|---|---|---|---|---|---|---|---|
2019 | 2020 | 2021 | 2022 | 2023 | 2024 | From 2025 | ||
A.-Authorised facilities whose energy management system has been certified to the international standard ISO 50001 by an accredited body | tonne | 12 | 12 | 17 | 18 | 20 | 22 | 25 |
B.-Authorised plants with NOx emission values below 80 mg/Nm3 | tonne | 12 | 12 | 17 | 18 | 20 | 22 | 25 |
C.-Authorised high energy recovery facilities with an energy yield equal to or greater than 0.65 | tonne | 9 | 9 | 14 | 14 | 14 | 14 | 15 |
D.-Installations covered by both A and B | tonne | 9 | 9 | 14 | 14 | 17 | 20 | 25 |
E.-Installations covered by both A and C | tonne | 6 | 6 | 11 | 12 | 13 | 14 | 15 |
F.-Installations covered by both B and C | tonne | 5 | 5 | 10 | 11 | 12 | 14 | 15 |
G.-Installations covered by A, B and C | tonne | 3 | 3 | 8 | 11 | 12 | 14 | 15 |
H.-Authorised plants with an energy yield of 0.70 or more that recover energy from high-calorific residues from efficient sorting operations | tonne | _ | _ | 4 | 5,5 | 6 | 7 | 7,5 |
I.-Other authorised facilities | tonne | 15 | 15 | 20 | 22 | 23 | 24 | 25 |
ba) (Repealed) ;
c) When several tariffs mentioned in the table in a or in the table in b are applicable, the lowest tariff applies to the base concerned;
d) The reduced rate mentioned in A of the table in the second paragraph of b applies to tonnages of waste received from the date on which ISO 50001 certification is obtained;
e) The rate mentioned in B of the table in a applies to the tonnages of waste likely to produce biogas, mentioned as such in the register provided for in Article 35 of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives, received from the date of notification to the Prefect of the date of effective commissioning of the equipment that recovers more than 75% of the biogas captured;
The facilities mentioned in C of the table in the second paragraph of b are those that are equipped, from the time of their construction, with biogas capture and leachate reinjection equipment. The tariff provided for in the same C applies to the tonnages of waste likely to produce biogas, mentioned as such in the register provided for in Article 35 of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 cited above, and received, under the conditions of the authorisation for operation of the bioreactor and recovery of the biogas, in a landfill or a subdivision of a landfill, the period of use of which is less than two years from the date of commencement of operation of this landfill or this subdivision of a landfill;
f) The rate mentioned in B of the table in b applies to tonnages of waste received from the date of notification of the prefectoral order mentioning the limit value for nitrogen oxide emissions of less than 80 mg/Nm3.
The reduced rate mentioned in C of the table of the same b applies to the tonnages of waste received from the date of notification to the prefect of the date on which the equipment for the energy recovery of waste, within the meaning of the aforementioned Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008, is actually put into service;
g) A joint order by the ministers responsible for the budget and the environment specifies the procedures for applying the reduced rates mentioned in B and C of the table in a and in B of the table in b as well as the list of wastes, from among those on the list mentioned in Article 7 of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 cited above, likely to produce biogas for the purposes of applying the aforementioned reduced rates;
h) The rate mentioned at H in the table in the second paragraph of b applies to the tonnages of waste identified as residues from efficient sorting operations and whose lower calorific value is greater than or equal to a threshold set by joint order of the ministers responsible for the budget and the environment.
For the purposes of applying the reduced rate, the contributor draws up, no later than the date of invoicing, a certificate in duplicate certifying that the waste meets the conditions set out in the first paragraph of this h. The order referred to in the same first paragraph specifies the information to be included on the certificate. One copy is given to the person receiving the waste. Where it is found that these conditions are not met, the contributor is liable for the additional tax.
A sorting operation is defined as a separation operation, within the same waste stream that has been collected separately, between waste that is subject to material recovery and residues. An effective sorting operation is one in which the operator demonstrates that it meets the following conditions:
- the proportions of waste identified as residues are less than or equal to the thresholds set, according to the nature and characteristics of the waste, by the order mentioned in the first paragraph of this h ;
- the proportions of undesirable waste remaining contained in the quantities of waste selected for material recovery are less than or equal to the thresholds set, according to the nature and characteristics of this undesirable waste and this selected waste, by the said order;
i) In the territories of the overseas collectivities covered by Article 73 of the Constitution, the following reductions are applied:
- 35% in Guadeloupe, La Réunion and Martinique;
- 75% in French Guiana and Mayotte.
However, for storage facilities not accessible by land located in French Guiana, the rate is set at €3 per tonne.
Receipts of waste used to produce electricity distributed by the network in these territories are exempt when they are carried out under the conditions set out in IV of article 266 sexies.
B.-For the other components of the tax mentioned in article 266 sexies, the rates are set as follows:
DESIGNATION OF MATERIALS | COLLECTION UNIT | QUOTITY | ||||||
Waste received at an authorised facility for the thermal treatment of hazardous waste or transferred to such a facility located in another State. | Tonne | 12,78 | ||||||
Waste received at an authorised hazardous waste storage facility or transferred to such a facility located in another State. | Tonne | 25,57 | ||||||
Substances emitted into the atmosphere : -Sulphur oxides and other sulphur compounds | Tonne | 136,02 | ||||||
-hydrochloric acid | Tonne | 43.24 (44.49 in 2009) | ||||||
-nitrous oxide | Tonne | 64.86 (66.74 in 2009) | ||||||
-Nitrogen oxides and other oxygenated nitrogen compounds, excluding nitrous oxide | Tonne | 51.89 (53.39 in 2009, 107.2 in 2011 and 160.8 from 1 January 2012) | ||||||
non-methane hydrocarbons, solvents and other volatile organic compounds | Tonne | 136,02 | ||||||
-total suspended dust | Tonne | 259,86 | ||||||
Arsenic | Kilogram | 500 | ||||||
Selenium | Kilogram | 500 | ||||||
Mercury | Kilogram | 1 000 | ||||||
Benzene | Kilogram | 5 | ||||||
Polycyclic aromatic hydrocarbons | Kilogram | 50 | ||||||
Lead | Kilogram | 10 | ||||||
Zinc | Kilogram | 5 | ||||||
Chromium | Kilogram | 20 | ||||||
Copper | Kilogram | 5 | ||||||
Nickel | Kilogram | 100 | ||||||
Cadmium | Kilogram | 500 | ||||||
Vanadium | Kilogram | 5 | ||||||
Washing preparations, including auxiliary washing preparations, and fabric softeners: -with a phosphate content of less than 5% by weight | Tonne | 39.51 (40.66 in 2009) | ||||||
-with a phosphate content of between 5% and 30% by weight | Tonne | 170.19 (175.13 in 2009) | ||||||
-with a phosphate content of more than 30% by weight | Tonne | 283.65 (291.88 in 2009) | ||||||
Extraction materials. | Tonne | 0,20 | ||||||
1a. From 1st January 2013, the rates mentioned in 1 are increased each year in a proportion equal to the growth rate of the consumer price index excluding tobacco for the year before last.
However, the first paragraph of this 1a does not apply until 1 January 2026 to the rates provided for in the tables in a and b of A of 1.
2. The minimum annual amount of tax due by the persons mentioned in a of 1 of I of article 266 sexies is €450 per installation.
(3) (Paragraph repealed).
4 (Repealed).
4 bis (Repealed).
(5) (Repealed).
6. The weight of nitrogen oxides and other oxygenated nitrogen compounds is expressed in nitrogen dioxide equivalent, except for nitrous oxide.
7 (Repealed).
8. The liability threshold for emissions of total suspended dust mentioned in 2 of Article 266 septies is set at 5 tonnes per year.
