RS 641.612 DFF Order of November 22, 2013, on Tax Relief for Mineral Oil Tax

Original Language Title: RS 641.612 Ordonnance du DFF du 22 novembre 2013 sur les allégements fiscaux pour l’impôt sur les huiles minérales

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641.612 DFF Guidelines on Tax Relief for Mineral Oil Tax

November 22, 2013 (State on September 23, 2014)

The Federal Department of Finance (DFF),

Having regard to the Act of 21 June 1996 on the taxation of mineral oils ¹, having regard to the order of 20 November 1996 on the taxation of mineral oils (Oimpmin) ²,

Stops:

Section 1 Tariff

Art. 1

Tax relief is provided in accordance with the tariff set out in Schedule 1.

Section 2 Tax refund for transportation companies

Art. 2 Rebate for on-road vehicles with no particulate filter or equivalent system

For on-road vehicles with no particulate filter or equivalent system, the transport undertaking shall be entitled to a refund of the surtax on mineral oils.

Art. 3 Rebate for on-road vehicles with particulate filter or equivalent system and for certain vehicles meeting the EURO IV, EURO V and EEV standards

¹ For the following vehicles, the transport undertaking is entitled to a refund of the surtax on mineral oils and the partial refund of the tax on mineral oils:

A.: On-road vehicles with particulate filter or equivalent system;
B.: Vehicles meeting the EURO IV, EURO V and EEV standards without a particulate filter or equivalent system which, according to the driving licence, were first admitted to traffic no later than 31 December 2007.

² Vehicles equipped with a particulate filter that meet the criteria set out in Annex 4, c. Shall be deemed to be vehicles with particulate filters. 32, of the order of 16 December 1985 on the protection of air ¹.

³ Vehicles that are equivalent to a particulate filter are deemed to be vehicles that:

A.: Have a particle mass of less than 0.05 g/km and a number of particles less than 10 ¹³/km in bus cycle (p. Ex. In the Braunschweig cycle defined by the Technical University of Graz);
B.: Have a particle mass less than 0.01 g/kWh and a number of particles less than 5 * 10 ¹²/kWh in the type of expertise cycle defined in Directive 88 /77/EC ², or
C.: Comply with the emission limit values set out for the EURO VI standard in the Regulation (EU) n ^O 582/2011 ³.

⁴ Appropriate evidence must be attached to the rebate application. This proof may be provided in a manner analogous to the proof of compliance with the exhaust gas requirements as defined in the instructions of the Federal Roads Office of 17 September 2010 on the exemption from the Type approval ⁴.

¹ RS 814.318.142.1
² Council Directive 88 /77/EC of 3 December 1987 on the approximation of the laws of the Member States relating to measures to be taken against emissions of gaseous pollutants from diesel engines intended for the propulsion of vehicles, OJ L 36 of 9.2.1988, p. 33; last amended by Directive 2001 /27/EC, OJ L 107, 18.4.2001, p. 15, and by Directive 2005 /55/EC of the European Parliament and of the Council of 28 September 2005 on the approximation of the laws of the Member States relating to measures to be taken against emissions of gaseous and particulate gases Pollutants from compression-ignition engines for the propulsion of vehicles and emissions of gaseous pollutants from spark-ignition engines fuelled by natural gas or liquefied petroleum gas for the purpose of Vehicle propulsion, OJ L 275, 20.10.2005, p. 1; last amended by Directive 2008 /74/EC, OJ L 192, 19.7.2008, p. 51.
³ Regulation (EU) n ^O 582/2011 of the Commission of 25 May 2011 laying down detailed rules for implementing and amending Regulation (EC) No ^O 595/2009 of the European Parliament and of the Council with regard to emissions from heavy-duty vehicles (EURO VI) and amending Annexes I and III to Directive 2007 /46/EC of the European Parliament and of the Council, OJ L 167, 25.6.2011, p. 1; last amended by Regulation (EU) n ^O Commission of 23 January 2012, OJ L 28, 31.1.2012, p. 1.
⁴ The instructions can be consulted and downloaded from the site of the Federal Road Office at www.astra.admin.ch > Documentation > Legislation > Documents to download > Documents to be downloaded concerning road traffic > Instructions.

Section 3 Tax relief for fuels from renewable raw materials

Art. 4 Tax Relief Quantities

¹ Tax relief for fuels from renewable raw materials is provided within the limits of the quantities listed in Annex 4.

² Quantitative shares are allocated to taxable persons in the order of filing of tax returns.

Art. 5 Lump Sum for Advance Reimbursement

Lump-sum rates for the repayment of the advance are:

A.: 0.7 % for the gasoline of 2710.1211 of the Customs Tariff;
B.: 1.7 % for diesel oil of 2710.1912 and 2710.2010 of the Customs Tariff.

Section 4 Petroleum vapour tax refund

Art. 6

The tax is refunded on:

A.: 1.2 % of the volume taxable when loading in camions-cite;
B.: 0.9 % of the volume taxable when loading in tank cars.

Section 5 Tax Refund for Farmers

Art. 7 Calculation of consumption by standards

¹ For the calculation of consumption according to the standards of an agricultural operation, it is accepted that it consists of 16 % of petrol and 84 % of diesel oil. Oil, white spirit and fuels from renewable raw materials are assimilated into diesel oil.

² Consumption according to standards is calculated as follows: [(area + 0, 5) × 130 litres × 0.16] + [(area figure + 0, 5) × 100 litres × 0.84].

³ If the area figure is less than or equal to 12, the consumption according to the standards is set out in Annex 2.

Art. 8 Determination and calculation of area figure

¹ The following areas and main crops are considered in determining the area figure:

A.: Cranagement surfaces that, during the repayment period (s. 59, para. 2, Oimpmin), were mowed at least once by means of a motor vehicle for the harvesting of fodder (meadow);
B.: Aerodromes, exercise places and alleys which, during the repayment period, have been mowed at least once by means of a motor vehicle for the harvesting of fodder;
C.: Surfaces on which cereals, maize, sugar beet and feed beets, potatoes, oleaginous fruits, peas to beat, tobacco, hops, textile or medicinal plants, including the soil have been planted Have been worked with a motor vehicle at least once during the repayment period (tilled fields);
D.: Cultivated vineyards and vineyard nurseries;
E.: Fruit tree plantations and berry crops;
F.: Fruit and forest tree nurseries;
G.: Vegetable and herb crops (vegetable surfaces);
H.: Litter surfaces which, during the repayment period, were mowed at least once by means of a motor vehicle for the harvesting of the litter;
I.: Forests;
J.: Chinese reeds;
K.: Flower crops to cut.

² The area figure is the sum that results from the multiplication of the areas in hectares by the following coefficients:

	Coefficient

A. Meadows:
- Exploited extensively	0.7
- Other	1.0
B. Aerodromes, exercise spaces and allmends	0.3
C. Tilled fields	1.7
D. Vines	2
E. Fruit tree plantations and berry crops	1.5
F. Fruit and forest tree nurseries	1.5
G. Vegetable surfaces	4.5
H. Litter surfaces	0.3
I. Forests	0.15
J. Chinese reeds	1
K. Flower crops to be cut	3

Section 6 Tax Refund for Scots

Art.

¹ The refund shall be granted for the machinery, vehicles, work and transport mentioned in Annex 3 and shall be calculated on the basis of consumption according to the standards referred to therein.

² If several types of fuels are used:

A.: For the carriage referred to in Annex 3, c. 1, the consumption according to the standards is calculated for petrol and is allocated as a proportion of the power of the vehicles between petrol and diesel oil, with the share of diesel oil multiplied by the coefficient 0.71;
B.: For the work referred to in Annex 3, c. 2 to 4, the applicant shall provide separate data on quantities and surfaces for vehicles and machinery fitted with petrol engines and diesel oil engines respectively.

³ Are deemed to be forest operators within the meaning of s. 61, para. 2, Oimpmin people who exploit the forest for their account and their risks.

Section 7 Tax refund for natural-sized stone extraction companies

Art. 10

¹ The refund is granted for the following works carried out with the machines mentioned in para. 2:

A.: Preparatory work for the extraction of natural-sized stone;
B.: The splitting and sawing of large blocks into the existing rock;
C.: Routing of the blocks to the implementation site located within or near the perimeter of the quarry;
D.: The sawing of unlisted slab blocks.

² The rebate is available for the following machines: tracked mechanical shovels, spiders, trax, pneumatic loaders, forklifts, motorized cranes, dumpers and compressors.

Section 8 Other Income Tax Refunds

Art. 11

¹ Goods whose employment is not known at the time of birth of the tax claim must be taxed at the higher rate.

² On the administration of the evidence that the goods were used for purposes of tax relief, the difference between the higher and the lower rates is refunded.

Section 9 Final provisions

Art. 12 Repeal of another act

The DFF Order of November 28, 1996, on Tax Relief and Interest in Mineral Oil Tax Delay ¹ Is repealed.

¹ [RO 1997 48, 2001 3383, 2002 3647, 2006 3929, 2007 1819 2697, 2008 693, 2010 3211, 2011 5639]

Art. 13 Amendment of another Act

... ¹

¹ The mod. Can be viewed at RO 2013 4489 .

Art. 14

This order shall enter into force on 1 ^Er January 2014.

Annex 1 ¹

(art. 1)

Tax Relief

Customs Tariff No. ²		Description of Goods	Rate of favour		Employment
			Tax	Surtax

			From 1000 l to 15 ° C Fr.
		Group 1: public transport

2707.	1010 2010 3010 4010 5010 9110 9910	Benzol Toluol xylol naphthalene other mixtures of aromatic hydrocarbons creosote oils other products of n ^O 2707	154. - 154. - 154. - 154. - 154. -	Exempt free exempt free exempt free	Courses of public transport companies executed under the concession of the Federal Department of the Environment, Transport, Energy and Communication: - With railway vehicles; - With boats; - By road. Included are the replacement or duplication races and the vacuum races required by the service requirements.
2709	0010	Crude oil or bituminous mineral oils	154.-	Exempt
2710.
	1211	Gasoline and its fractions	154.-	Exempt
	1212	White spirit	161.50	Exempt
	1219	Oils of this number	172.80	Exempt
	1911	Oil:
		-used in road vehicles: - - within the meaning of s. 3	165.60	Exempt
		- - within the meaning of s. 2	439.50	Exempt
		-used in railway vehicles or boats	165.60	Exempt
	1912	Diesel oil:
		-used in on-road vehicles: - - within the meaning of s. 3	172.80	Exempt
		- - within the meaning of s. 2	458.70	Exempt
		-used in railway vehicles or boats	172.80	Exempt
	1919	Oils of this issue:
		-used in on-road vehicles: - - within the meaning of s. 3	172.80	Exempt
		- - within the meaning of s. 2	458.70	Exempt
		-used in railway vehicles or boats	172.80	Exempt
	2010	Share of mineral oil in blends of this issue and share of biodiesel without tax relief

Customs Tariff No.		Description of Goods	Rate of favour		Employment
			Tax	Surtax

		-used in on-road vehicles: - - within the meaning of s. 3	172.80	Exempt
		- - within the meaning of s. 2	458.70	Exempt
		-used in railway vehicles or boats	172.80	Exempt
2711.		Natural gas and other gaseous hydrocarbons:
		-liquefied:
	1110	- - natural gas	36.90	Exempt
	1210	-Propane	38.80	Exempt
	1310	- - butanes	38.80	Exempt
	1410	- - ethylene, propylene, butylene and butadiene	38.80	Exempt
	1910	- - Other	38.80	Exempt

			Per 1000 kg Fr.

		-in the gaseous state:
	2110	- - natural gas	66.70	Exempt
	2910	- - Other	66.70	Exempt

			From 1000 l to 15 ° C Fr.

2901.	1011 2110 2210 2310 2411 2911	Acyclic hydrocarbons, in gaseous state	91.80 91.80 91.80 91.80 91.80 91.80	Exempt Exempt free exempt free
2905.	1110	Methanol	59.90	Exempt
3826.	0010	Share of mineral oil in blends of this issue and share of biodiesel without tax relief
		-used in on-road vehicles: - - within the meaning of s. 3	172.80	Exempt
		- - within the meaning of s. 2	458.70	Exempt
		-used in railway vehicles or boats	172.80	Exempt
		Group 2: agriculture, forestry, natural stone extraction, professional fishing

2710.	1211 1912	Gasoline and its diesel oil fractions	154. - 172.80	Exempt free	For agriculture, forestry, natural stone extraction and professional fishing

	2010	Share of mineral oil in blends of this issue and share of biodiesel without tax relief	172.80	Exempt
3826.	0010	Share of mineral oil in blends of this issue and share of biodiesel without tax relief	172.80	Exempt
		Group 3: fuels for fixed stationary uses ³

2707.	1010 2010 3010 4010 5010 9110 9910	Benzol Toluol xylol naphthalene other mixtures of aromatic hydrocarbons creosote oils other products of n ^O 2707	8.80 8.80 8.80 8.80 8.80 8.80	Exempt Exempt free exempt exempt free	- Propulsion of engines in heat coupling systems-force - Propulsion of stationary generators (generators) ⁴ - Testing of new engines of own construction, on test bench - Propulsion of stationary heat pump motors (for heat production or alternating heat and cold production)
2709.	0010	Crude oil or bituminous mineral oils	8.80	Exempt
2710.	1211 1212 1219 1911 1912 1919 2010	Gasoline and its fractions White spirit oils of this oil number petroleum diesel oil of this number part mineral oil in mixtures of this issue and share of biodiesel without tax relief	8.80 9.20 3. - 9.50 3. - 3. -	Exempt Exempt free exempt exempt free
2901.	1091 2421 2991	Acyclic hydrocarbons, other than in gaseous state	8.80 8.80 8.80	Exempt Exempt free

2902.	1110 1910 2010 3010 4110 4210 4310 4410 6010 7010 9010	Cyclic hydrocarbons	8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80	Exempt Exempt free exempt free exempt free exempt free
2905.	1110 1210 1410 1610 1920 2210 2910	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives	8.80 8.80 8.80 8.80 8.80 8.80	Exempt Exempt free exempt exempt free
2909.	1910 2010 3010 4310 4420 4910 5010 6010	Ethers, ether-alcohols, ethers-phenols, ethers-alcohols-phenols, peroxides of alcohols, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives	8.80 8.80 8.80 8.80 8.80 8.80 8.80	Exempt Exempt free exempt free exempt free
3811.	9010	Oxidation inhibitors, peptising additives, viscosity enhancers, anti-corrosive additives and other additives prepared for mineral oils or for other liquids used for the same purposes as mineral oils, other than additives for oils Lubricating	8.80	Exempt
3814.	0010	Composite solvents and organic diluents, not elsewhere specified or included; preparations designed to remove paints or varnishes	8.80	Exempt
3817.	0010	Alkylbenzenes and alkylnaphthalenes in mixtures	8.80	Exempt






3824.	9030	Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included	8.80	Exempt
3826.	0010	Share of mineral oil in blends of this issue and share of biodiesel without tax relief	3.-	Exempt
...		Fuels from other raw materials	8.80	Exempt
2710.	1992	Heating oils for combustion: -extra-light -medium and heavy	3.- Per 1000 kg Fr. 3.60	Exempt Exempt	- Propulsion of engines in heat coupling systems-force ⁵ - Propulsion of stationary generators (generators) ⁶ - Propulsion of stationary heat pump motors (for heat production or alternating heat and cold production)

			From 1000 l to 15 ° C Fr.
2711.	1110 1210 1310 1410 1910 2110 2910	Natural gas and other gaseous hydrocarbons: -liquefied:-- natural gas - - propane - - butanes - - ethylene, propylene, butylene and butadiene - - other -in gaseous state:-- natural gas - - other	- .90 1.10 1.10 1.10 1.10 Per 1000 kg Fr. 2.10 2.10	Exempt free exempt free Exempt free	- Propulsion of gas turbines for compression of natural gas through transit pipelines, etc. - Propulsion of turbines and gas engines from generators and heat coupling systems-stationary force - Testing of gas engines and turbines, new, of own construction, on the test bench - Propulsion of gas turbines and engines of stationary heat pumps (for heat production or alternating heat and cold production)
			From 1000 l to 15 ° C Fr.

2901.	1011 2110 2210 2310 2411 2911	Acyclic hydrocarbons, in gaseous state	1.10 1.10 1.10 1.10 1.10 1.10 1.10 1.10	Exempt Exempt free exempt free	- Propulsion of gas turbines and engines for stationary generators and heat coupling systems-stationary force - Testing of gas engines and turbines, new, of own construction, on the test bench - Propulsion of gas turbines and engines of stationary heat pumps (for heat production or alternating heat and cold production)
		Group 4: Other

2710.	1291	Gasoline and its fractions	-.90	Exempt	Petrochemical transformation
2710.	1291	Gasoline and its fractions	2.60	Exempt	Industrial Heating
2710.	1911	Oil for aircraft	9.50	Exempt	Reactor tests on the test bench
2710.	1999	Gas-oil	3.-	Exempt	Washing of raw gas in petrochemical facilities

¹ Erratum of Sept 23. 2014, concerns only the Italian text ( RO 2014 3041 ).
² See RS 632.10 , annex
³ Stationary internal combustion engines and gas turbines can only be operated with fuels and fuels complying with the standards set out in Schedule 5 of the Air Protection Order of December 16, 1985 (RS 814.318.142.1 ).
⁴ It is also considered to be stationary generators stationary transportable groups; the generators of machinery and diesel vehicles are not considered stationary generators.
⁵ The heating oil for combustion can only be used if the consumer has filed a security declaration with the Customs Branch.
⁶ Transportable stationary groups are also considered to be stationary generators; the generators of electric machines and diesel vehicles are not considered to be stationary generators.

State 1 ^Er January 2014

Annex 2

(art. 7, para. 3)

Consumption by standards for farms with an area of less than or equal to 12

Area Digit	Consumption by standards in litres		Area Digit	Consumption by standards in litres
	Gasoline	Diesel oil		Gasoline	Diesel oil

1	242	186	7	1092	840
2	397	305	8	1216	935
3	546	420	9	1334	1026
4	690	531	10	1447	1113
5	829	638	11	1555	1196
6	963	741	12	1658	1275

State 1 ^Er January 2014

Annex 3

(art. 9, para. 1 and 2)

Consumption by standards in forestry

	Consumption by standards in litres
	Gasoline	Diesel oil

1. Transport of workers, equipment and machinery within forests, by means of tractors, motor wagons, landing machines and all-terrain vehicles of the owner of the forest:
- Up to 500 hectares of forest, per hectare	1.2	0.8
- More than 500 hectares of forest, per hectare	1.0	0.7
2. Population and cultural care work regardless of the holder of the machinery used:
A. Forest nurseries:
-ploughing machines, per hectare worked	50	30
-motor sprayers, per hectare of sprayed surface	60	35
B. Planting and care for young stands:
-augers per ha of planted area	24	15
-scrubland and gear used to clear the forest, per hectare of surface treated	70	50
3. Slaughter and shaping work regardless of the holder of the machinery used:
- Engine saws, per m ³ Compact volume	0.3	0.2
- Wood harvesters, per m ³ Compact volume	1.2	0.9
- Sash machines, per m ³ Compact volume	0.5	0.3
- Hand debarers, per m ³ Compact volume	0.5	0.3
- Large debarking and shaking machines, per m ³ Compact volume	0.8	0.7
- Hack machines and small chipping machines up to 100 HP, per m ³ Of shavings	0.7	0.6
- Large chipping machines with more than 100 VCs, per m ³ Of shavings	1.2	1.1
4. Transport of wood irrespective of the holder of the vehicles used:
A. Skidding using tractors, motor carts, landing machines and all-terrain vehicles, except wood harvesters, per m ³ Of transported wood	0.6	0.4
B. Longshoring using motor winches, fixed cranes and mobile cranes
-up to 800 metres, per m ³ Of wired wood	1.0	0.8
-more than 800 metres, per m ³ Of wired wood	1.2	0.9

State 1 ^Er January 2014

Annex 4

(art. 4, para. 1)

Quantities of fuels from renewable raw materials for which relief is granted

Fuel	Quantity
	In litres at 15 ° C
Fuel-substitution fuels:	82.5 million
-bioethanol
-biomethanol
Diesel Oil Substitution Fuels:	60 million
-biodiesel
-Vegetable and animal oils and fats
-Synthetic Biofuels: - - Vegetable oils and fats and hydrogenated animals - - biodiesel distillates

	In kilograms
Natural Gas Substitute Fuels:	15 million
-biogas

State 1 ^Er January 2014

RS 641.612 DFF Order of November 22, 2013, on Tax Relief for Mineral Oil Tax

Original Language Title: RS 641.612 Ordonnance du DFF du 22 novembre 2013 sur les allégements fiscaux pour l’impôt sur les huiles minérales

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641.612

DFF Guidelines on Tax Relief for Mineral Oil Tax

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