ASD GROUP > CUSTOMS > GENERAL TAX ON THE POLLUTING ACTIVITIES (TGAP)

TGAP declaration: externalize the processing

WHAT ASD GROUP CAN DO FOR YOU

ASD Group works with companies subject to TGAP and assists them in filing the declaration and its payment. It examines liability and analyses supporting documents, prepares the case file, files the declaration and pays the instalments. It is a complete service that ensures that our clients are compliant with tax and customs requirements.

01
Analysis of tax liability

Analysis of our activity and your products in terms of their nomenclature

02
Preparation of the case file

Handling of the full case file to prepare the TGAP declaration

03
Filing of the tgap declaration

Filing of the TGAP declaration with the Customs Department

04
Compliance with instalment deadlines

Reminders for payment of TGAP instalments

05
Assistance

Assistance in the event of customs department checks and monitoring of declarations

06
Representation of foreign companies

Representation of companies not established in France

DEFINITION OF THE GENERAL TAX ON POLLUTING ACTIVITIES (TGAP)

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The general tax on polluting activities (TGAP) allows taxes to be levied on companies with a polluting activity or selling polluting products: waste, harmful emissions, oils and fossil fuels, detergents, extracted resources, etc.

WHO IS AFFECTED BY TGAP ?

The general tax on polluting activities affects everyone, taxable or not taxable, working in an activity regarded as polluting:

WHO IS LIABLE FOR TGAP ?

Any business manufacturing, importing or introducing polluting products is liable to pay the TGAP in France. The TGAP tax is levied by the Nice Customs Department. It is payable for pollutants when they are first made available for consumption in France either by the manufacturer or by the importer or by the natural or legal entity making intra-community purchases.

The tax is calculated on the basis of the rate laid down for each element of TGAP. This rate changes every year. The tax base is calculated on waste tonnage.

Important note: foreign companies liable to pay TGAP for lubricants, detergents and mining waste must appoint a representative established in France, tasked with handling the declaration formalities and payment of the tax.

POINTS TO REMEMBER

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