Customs
Energy taxation
New tax markers required on certain energy products
The decree of December 6, 2023 modifying the common tax marker to be incorporated in energy products was published in the JORF of December 27, 2023. It modifies the nature, content and composition of certain tax markers required on a list of energy products.
What is a tax marker?
Excise duties on kerosene, agricultural or construction fuels (Gazole Non Routier – GNR), domestic fuels for heating (FOD) and marine fuels (Diesel Marine Léger – DML) benefit from reduced rates or exemptions under certain conditions.
A tax marker (Euromarker) is added to fuels to prevent fraud, which can cost member states billions of euros a year in lost tax revenue.
European context
To date, the Solvent Yellow 124 marker (N-ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline) is used to identify and authenticate fuel that is exempt from excise duty or subject to reduced excise duty.
It was decided to replace Solvent Yellow with a more resistant marker that could not be eliminated, as problems of resistance to the most common illegal elimination techniques had been observed. Thus, in its implementing decision of January 17, 2022, the European Commission designated ACCUTRACE(TM) Plus (containing butoxybenzene) as the new fiscal marker after a thorough technical evaluation.
From January 19, 2024, member states must establish a marker level of between 12.5 mg and 18.75 mg per liter of ACCUTRACE(TM) Plus in energy products. This quantity of marker must also contain at least 9.5 mg per liter of butoxybenzene, and a maximum of 14.45 mg per liter (it being specified that until January 18, 2024, no minimum dose of butoxybenzene is required in ACCUTRACE(TM) Plus).
What changes will apply in 2024?
Do you buy, sell, blend, mix or release such energy products? Then make sure you’re compliant for current and future stocks of the following petroleum products:
- Light marine diesel
- Fishing diesel
- Heating oil
- Gas oil, liquefied petroleum gases and water-in-diesel emulsions under condition of use
- White spirit and kerosene used as heating fuel
- Liquid fuel for mobile heaters
The tracer specifications will be as follows:
| BEFORE until january 18, 2024 Yellow solvent/ ACCUTRACE ™ PLUS | AFTER From January 19 ACCUTRACE ™ PLUS |
|---|---|
| Yellow solvent:: between 0 and 9 mg/L Yellow solvent and/or ACCURACE PLUS: between 0 and 18.75 mg/L | Between 12.5 mg and 18.75 mg/L |
Would you like assistance in managing the transition from one material accounting marker to another, and keeping an audit trail? Don’t hesitate to contact us!
