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