Hydrocarbon Tax
Find out about tax on fuels and combustibles
Exemptions
In addition to the exemption assumptions common to all Special Manufacturing Taxes, in the Special Tax on Hydrocarbons the following will be exempt manufacturing and import:
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of natural gas intended for uses other than fuel or carburant
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of hydrocarbons intended for use as fuel in air navigation other than private recreational navigation
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of hydrocarbons intended for use as fuel for navigation, including fishing, other than private recreational fishing
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of hydrocarbons destined for the production of electricity in power plants
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of hydrocarbons intended for use as fuel in rail transport
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of hydrocarbons intended for use in the construction, testing and maintenance of aircraft and vessels
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of hydrocarbons intended for use in dredging operations of waterways and ports
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of hydrocarbons intended for use in blast furnaces for chemical reduction purposes
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of biofuels and biofuels, in the field of pilot projects for the technological development of less polluting products
Also exempt are imports of fuel contained in normal passenger car tanks (up to a maximum of 10 litres per vehicle), commercial vehicles and special containers (with a maximum of 200 litres).