This page has been automatically translated. Please refer to the French version if needed.

Situation
You supply ships or aircraft with alcoholic beverages

Imprimer
Envoyer par email
Partager

You wish to deliver products (manufactured tobacco, alcohol and alcoholic beverages) intended for fueling to aircraft or ships exempt from excise duty, which will be consumed on board the means of transport.

As a refueller, you must take several steps in connection with the regulations relating to indirect contributions to the DGDDI, which are listed below.

As supplies are considered as exports, you must also file a customs declaration summarizing all deliveries made for a defined period with the customs service.

Steps

Your online services

You must comply with the formalities that are incumbent on you as a refueller with the approved warehousekeeper approval (keeping stock records, filing monthly summary declarations and the annual inventory declaration).
In the case of the movement of excise goods, you must clear the electronic administrative document accompanying the goods intended for fueling which you receive and which you place in suspension in your suspensive tax warehouse.
You must issue a Refueling and Take-Away Document (DALE) that will accompany the products from your suspensive tax warehouse to the aircraft or ship, where they will be boarded.

Legal or regulatory bases

The texts relating to fueling are as follows:

Council Directive 2008/118 of 16 December 2008;
Article 302 F bis; 302 F ter of the General Tax Code;
Articles 285 A and B, 286 O to 286 W of Annex II to the General Tax Code;
Articles 111-O HA to 111-O HD of Annex III to the General Tax Code;
Articles 50-O B, 50-O BA to 50-O BC of Annex IV to the General Tax Code.

Frequently asked questions

A DRM must be filed by the 10th of the month following the reference period. For example: the DRM for January must be filed by February 10. When the 10th day of the month is a non-working day (Saturday, Sunday or public holiday), the deadline for filing the return is extended to the next working day.