The domestic consumption tax on energy products is a tax on petroleum and energy products. In 2011 it replaced TIPP (domestic consumption tax on petroleum products). TICPE includes notably fuels and heating fuels.
This duty levied by the State is calculated on the basis of volumes sold (and not on the selling price). The amount of duty is determined by unit produced and is fixed each year by the Finance Bill, varying from year to year.
Articles 265(f) and 265(g) of the Customs Code enable eligible companies – mainly those which use road vehicles for goods transport - to benefit under certain conditions from a partial refund of this tax.