Tax regulation mechanism (exoneration d'accise pour l'huile de colza)
Updated: 08.02.2019
Author: Stijn Anciaux
Biofuel from rapeseed oil produced by a natural or legal person who directly sells its production to the end consumer without intermediary can be exempted from excise duty (Arrêté royal du 10 mars 2006).
Eligible technologies
Subject to the exemption of excise duty are only biofuels from rapeseed oil.
| Biofuels | Eligible under the following conditions (Arrêté royal du 10 mars 2006): - The rapeseed oil shall be used as a biofuel under the code NC 1514
- The natural or legal person producing the rapeseed oil shall sell it to the end consumer without intermediary
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Amount
Biofuel from rapeseed oil can benefit from a total exemption of excise duty (Arrêté royal du 10 mars 2006). According to the ministry, the exemption of rapeseed oil equals the excise rate of the fuel it replaces.
Addressees
Natural or legal persons producing rapeseed oil (Arrêté royal du 10 mars 2006).
Procedure
Process flow | The eligible persons shall first be registered by the Customs and Excise Administration and apply for a special dispensation (procédure de dérogation) of the Directorate General for Energy for the marketing of pure rapeseed oil (Arrêté royal du 10 mars 2006). |
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Competent authority | The competent authority for the registration of the company and for matters regarding excise duty is the Customs and Excise Administration. The Directorate General for Energy is responsible for the special dispensation procedure. |
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Distribution of costs
| State | The costs of the exemption of excise duty are borne by the state, which receives lower tax revenues. |
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Belgium
