The French authorities published an updated circular on 26 December 2025 detailing the duties and taxes applicable to energy products. These measures have been in force since 1 January 2026 and introduce targeted tariff adjustments affecting specific energy products. Economic operators should ensure that these changes are correctly applied.
Non-Road Diesel
Non-road diesel is mainly used in construction, agriculture, forestry, and industrial activities, where heavy machinery operates outside public roads. It is subject to a specific tax regime that differs from road diesel.
The tax revision in force since 1 January 2026 concerns the tariff level applicable to non-road diesel, meaning the amount of duty payable has changed. This directly affects operating costs for these sectors, and businesses should ensure the updated rate is reflected in budgeting, cost calculations, and pricing, particularly for fuel-intensive operations and fixed-price contracts.
The CPSSP
The Comité Professionnel des Stocks Stratégiques Pétroliers (CPSSP) manages France’s strategic petroleum reserves, ensuring continuity of energy supply and the ability to respond to market or supply disruptions.
These reserves are financed through a specific levy applied to certain energy products, paid by economic operators and collected via customs procedures. The 2026 circular updates the rates of this levy, which may increase or adjust the total charges payable on eligible energy products and should be taken into account in cost assessments and compliance processes.
For more details
For a deeper review, consult the “Circular of 26 December 2025 on duties and taxes applicable to energy products as of 1 January 2026”.
Navigating changes in energy taxation can be complex. RMB assists businesses in managing customs, excise duties, and compliance requirements—get in touch with our experts to secure your operations.
