TIPP refund (Internal Tax on Petroleum Products)

Conditions for the TIPP refund

The requests for refunding the TIPP are admissible for three years after the publication date of the order listing the changes to the rates of Internal Tax on Petroleum Products.

There is a minimum threshold for the TIPP refund :

Under the terms of the customs Code, the TIPP refund is limited to 20,000 litres of diesel per quarter and per vehicle of 7.5 tons and over.

There are two options for those who exceed this ceiling per vehicle :

• Switch the volume from one vehicle to another.
• Switch the volume to the other 6 month period within the same year for the same vehicle.

How to ask for a TIPP refund ?

Exercising your right to a TIPP refund can be done by spontaneous request via a tax agent authorised by the appropriate customs authorities.

TIPP Procedure :

Who should handle the TIPP procedure ?

1) The manufacturer, if it is French, during the product's first release for home use.
2) The importer at the time of importation.
3) The buyer for an intra-community acquisition.

The ASD Group handles the TIPP declarations for its clients as well as managing the payments using a customs and excise bond.

Would you like to submit a TIPP declaration or a TIPP refund request ? Please feel free to contact the ASD Group.