Key Benefits:
Associate Minister of Budget and Budget Reform and Minister Responsible for Industry,
In light of sections 265, 266 quinquies A and 267 of the Customs Code;
In light of Order No. 93-974 On 27 July 1993, as amended defining cogeneration facilities qualifying for exemption from the internal consumption taxes on mineral oils and natural gas,
Stop:
The exemption shall be granted by the customs administration and indirect rights, in the light of a request made in accordance with the model set out in the Annex to this Order, for each of the sites where the Cogeneration installations.
The request for exemption must be addressed to the regional customs and indirect authorities, with the following supporting documents:
-recent K bis extract from the Register of trade and companies for registered public or private legal entities;
-installations situation plan;
-the process scheme of the cogeneration facility carried out;
-attestation by which the Final consignee undertakes to use the goods in accordance with the intended destination.
The exemption from the domestic consumption tax on natural gas is taken into account by means of refaction of the plate, at the first billing which follows the transmission to the supplier of the decision Exemption by the recipient.
The exemption from the internal consumption tax on mineral oils is taken into account in the light of the exemption decision:
-by way of refaction of the plate, at the time of filing by the supplier of the Declarations of consumption of the product, where the supplier is established in France and holds this product in suspension of excise duty;
-by means of a refaction of attitude, at the time of filing by the beneficiary of the declarations of implementation Consumption or declarations of acquittal of taxes in the event of imports from a third country or of an entry from another Member State;
-by way of reimbursement under the conditions laid down in Article 7 of this Arrested, when mineral oils are taken on the French market by duty-paid.
The exemption from domestic consumption taxes applies only to the quantities of products actually consumed in the cogeneration facility. Since natural gas and mineral oils are likely to be used for other purposes than cogeneration in the same establishment, the decision provided for in Article 2 of this Decree shall determine a coefficient of refaction of the base by product, Applicable to all quantities delivered.
This coefficient, initially calculated on the basis of the annual consumption forecasts for each product by use, shall be adjusted at the beginning of each calendar year by the customs office of attachment According to the quantities actually allocated to each use in the preceding twelve months. To this end, the beneficiary of the exemption shall keep an account " Product materials " Entering each of the facilities within the same institution.
It shall also communicate to the customs office of attachment, No later than January 15 of each year, a summary by product and use of the quantities of mineral oils or natural gas acquired and consumed monthly in the previous year. The new coefficient of trim, valid for the year concerned, shall be notified without delay to the beneficiary by the customs office of attachment.
On the basis of the information provided in the summary statement provided for in Article 6 above, the customs office of attachment shall carry out the accounting regularisations required to take account of Actual right to be relieved.
The supplement to the qualifying exemption or, where applicable, the additional tax payable is calculated by applying to the quantities of the product concerned the rate of the domestic tax Of the previous year. In the case of a rate change during the year, a weighted average rate based on the number of days of application of each rate is retained.
Invoices relating to the acquisition of natural gas or mineral oils are retained at the Provision of customs service for a period of three years.
The Order of 5 November 1993, as amended by the Order of May 13, 1998, is repealed.
The Director General of Energy and Raw Materials and the Director General of Customs and Indirect Rights shall each have responsibility for the execution of this Order, which shall be published in the Official Journal of the French Republic.
A N N E X E
CUSTOMS DIRECTORATE
AND RIGHTS INDIRECT
Application for exemption from domestic consumption tax on natural gas (1) and/or mineral oil for use (s) in cogeneration facilities
(Art. 266 quinquies A of the Customs Code)
1. Applicant
Social Name:
Head Office Address:
Address of the establishment where the cogeneration facility is located:
Name and telephone number of the correspondent in the facility:
2. Specifications for the
cogeneration installation (Attach the
supporting documents required by section 3 of this Order)
Installation summary description:
The installation date of the installation Cogeneration (and, if applicable, date of last substantial modification of existing equipment):
Overall installation performance (percent):
Mechanical or electrical power installed (kW):
Report between Thermal energy and mechanical or electrical energy produced (coefficient):
Duration of operation of the facility (in hours/year):
Annual electricity production (in kW/yr):
Thermal energy recovered (in tep):
Sales Electricity to EDF? (yes/no):
Heat Sale? (yes/no):
Amount of investment (in EUR):
3. Usual Supplier of Natural Gas
Company Name:
Invoice Name and Address:
Contract References:
4. Usual Supplier of Mineral Oil
Company Name:
Carrier Name and Address:
5. Using
5.1 products. Cogeneration
Nature of the products consumed in the cogeneration facility (2):
Annual consumption forecast of the different products in the cogeneration facility (in kWh for natural gas, in tonnes) For solid products and heavy fuel oils, in cubic metres for liquid products):
5.2. Other Uses
Use of mineral oil or natural gas for purposes other than cogeneration in the facility where the cogeneration facility is located? (yes/no):
Annual consumption forecast by product and usage type (same units as above):
6. Counts
Make, number and type of meters as well as their possible specific pressure, temperature, and compressibility correction:
-to billing:
-to cogeneration:
-to Other uses:
If consumed by natural gas for purposes other than cogeneration, a temperature corrector must, at a minimum, be installed either on the meter specific to the consumption of the cogeneration, or on the one assigned to Other uses.
Dated at, the
Name and first name of the authorized representative of the corporation:
Signature of the authorized representative of the corporation
Done at Paris, January 9, 2004.
The Minister Delegate to the
Budget and Budget Reform,
For the Minister and Delegation:
Director
General Customs and Indirect Rights,
F. Mongin
Associate Minister for Industry,
For the Minister and Delegation:
The Director General of
and Raw Materials,
D.
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