France Customs Agency Issues Circular on Taxation of Energy Products for 2026

The French General Directorate of Customs and Indirect Taxes Dec. 26 issued Circular No. 25-012, on the modified duties and taxes for energy products, effective Jan. 1, 2026. The circular includes: 1) modifications to tariffs and taxable values for non-road diesel, fuels in specific areas, petroleum products, and the Professional Committee for Strategic Oil Stocks (CPSSP) fee; 2) that customs authorities collect royalties on behalf of the CPSSP; 3) updated rates on energy products subject to excise duties; 4) that unapproved warehouse operators must pay the royalty upon releasing products for consumption; 5) detailed product tables listing product codes, taxable ...