french ecotax - everything you need to know
TRANSCRIPT
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PTV GROUP
September 2013
FRENCH ECOTAX -
EVERYTHING YOU NEED TO KNOW
www.ptvgroup.com www.ptvgroup.com
AGENDA
1. What is ecotax?
2. Who is affected?
3. How does it work?
4. How is it calculated?
5. When will it be introduced?
6. How will it be controlled?
7. What should I do to be prepared?
8. Contact
PTV GROUP
September 2013
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1. WHAT IS ECOTAX?
Objectives
The aim of the ecotax is to impose a levy on the use of free national roads as well as
certain sections of secondary, local roads.
The tax depends on the number of kilometres travelled and will be levied according to
the use of the roads with the following three objectives:
Reduce the impact of road freight transport on the environment
Increase the attractiveness of a move to other means of transport
Maintain the roads and finance intermodality
Basis
It is based on a decision by the "Grenelle de l'environnement" and is enshrined in law
"Loi Grenelle I" dated 3 August 2009.
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1. WHAT IS ECOTAX?
Proceeds
The proceeds from the ecotax will amount to approx. 1.2 billion euros per annum and will
be distributed as follows:
65 % to the state for the benefit of the
infrastructure authority "Agence de Financement des Infrastructures de
Transport en France" (AFITF)
20% for the levy charges (implemented by
Ecomouv)
15 % to local authorities
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2. WHO IS AFFECTED?
The ecotax consists of two key parts:
The levy, i.e. the relationship between the transport service provider and the state
The "passing on", i.e. the relationship between the transport service provider and
the forwarder.
Transport
service
provider
State Forwarder
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2. WHO IS AFFECTED?
The calculation of the ecotax impacts on the relationship between the transport
service provider and the state.
The amount is proportional to the use of the taxed traffic network. The state has
outsourced administrative and levying activities to the Ecomouv'-Konsortium.
Transport service providers include all French and foreign road freight vehicles over 3.5
T that are driving on their own behalf or on behalf of a third party. This includes semi-
trailer tractors (Tracteurs routiers, TRR), N2 or N3 and lorries (Camions, CAM), N2 or
N3. Special (VASP) or mixed-use vehicles (VASP+CAM), government road maintenance
vehicles and milk tankers are excluded. Military, emergency services and agricultural
vehicles are also exempt.
Transport
service
provider
State Forwarder
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The "passing on" of the ecotax impacts the relationship between the transport service
provider and the client.
The principle of passing on costs is enshrined in law. This specifies that the transport
service provider must pass the tax on to the parties that benefit from the transport of the
goods. This should motivate the forwarder to optimise their transport and use other
modes of transportation besides road freight.
2. WHO IS AFFECTED?
Transport
service
provider
State Forwarder
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The amount of the charges that are passed on is based on a flat-rate intra- and inter-
regional percentage specified in the legislation (April 2013) which is added to the
transport service amount:
4.4 % for all inter-regional trips;
between 1.80% and 6.30% for the 21 regions excluding Corsica
This surcharge must be listed
separately in the invoices that the
transport service provider issues to their
client.
2. WHO IS AFFECTED?
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The taxed road network(1) consists of two types of roads and covers a total of over
15,000 km, which is broken down as follows:
About 10,000 km of free motorways and
national roads (except for certain sections
of national roads);
About 5,000 km of certain secondary local
roads that may notice a significant rerouting
in traffic patterns.
(1) No taxed road network in the department of Corsica and in the
Departments of Lot, Haute-Savoie, Alpes-de-Haute-Provence and
Alpes-Maritimes.
3. HOW DOES IT WORK?
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The taxed road network is divided into 4100 sections each about 4 km long and each of
which are located between two intersections. Ever section is equipped with a tariff point
(GPS coordinates). The tax for the relevant section of road becomes payable when this
tariff point is passed. So, all vehicles must be equipped with an on-board unit. The OBU
transmits the GPS data which calculates the tax.
3. HOW DOES IT WORK?
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4. HOW IS IT CALCULATED?
Vehicles must be equipped with an electronic OBU (on-board unit) in order to pay the
ecotax. This GPS-capable unit records the passing of virtual limits, the "Tariff points"
(points de tarification) and transmits the GPS data to calculate the tax.
The ecotax will increase transport costs by about 3% for long distances and by up to
10% for short distances.
Two regional discounts exist:
30% for the Aquitaine and Midi-Pyrénées regions
50% for the Bretagne region
Subscribers to a registered electronic toll system company (Sociétés Habilitées au
Télépéage, SHT) receive a discount of 10%.
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A distinction was made between three vehicle categories according to weight and number
of axles in order to prepare a tariff table. The following values are applicable from 1
October 2013 (without prejudice) :
Tariffs 2013
4. HOW IS IT CALCULATED?
EUR cent per
km and vehicle
PL1 PL2 PL3
Euro I and below 9.6 12.0 16.8
Euro II 9.2 11.5 16.1
Euro III 8.8 11.0 15.4
Euro IV 8.0 10.0 14.0
Euro V 7.6 9.5 13.3
Euro VI 6.8 8.5 11.9
Electr. 6.8 8.5 11.9
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5. WHEN WILL IT BE INTRODUCED?
A voluntary test phase starts from July 2013 without any initial taxation. The law enters
into force on 1 October 2013 (without prejudice) and the ecotax will be charged from this
date.
Both transport service providers as well as forwarders only have a few short months to
prepare for the new system:
Estimation of the tax payable on existing routes and contracts
Comparison of the tax amount with a corresponding price increase (transfer to the
client)
Selection of the most suitable routes
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6. HOW WILL IT BE CONTROLLED?
The ecotax is a tax that is regulated by customs legislation. Compliance will be
controlled by government authorities (Police Nationale, Gendarmerie, Customs). Every
violation will be punished by a fine of up to EUR 750 with the immobilisation of the
vehicle and a flat-rate fee that corresponds to a 500 km trip (this is doubled if the
violation is repeated within 30 days).
A control system will be introduced in order to ensure compliance with the statutory
provisions. This includes:
173 stationary automatic controls (control bridges)
130 mobile automatic controls
200 mobile control vehicles
Several hundred portable terminals
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7. WHAT SHOULD I DO TO BE PREPARED?
Due to the amount of the tax it is important to start taking the ecotax into account now in
quotes in order to ensure that your plans and calculations are realistic and that you do not
sustain any losses.
Ecotax calculator:
A team of experts from the PTV Group have been addressing the issues associated with
the introduction of the ecotax since October 2011. It has developed a toll and tax
calculator that enables the data applicable on the day of the planned transport to be
included in order to calculate the precise ecotax amount. PTV has developed an up-to-
date toll scenario for every toll and tax system in Europe which contains all the current
calculation parameters. This allows the user to see the impact this has on their costs
depending on the transport date. The ecotax calculator is an integral part of the PTV
logistics software.
Innovation prize for best ecotax and toll calculation:
The PTV solution for determining the toll costs and the
French ecotax was awarded the 13th Prix de l'Innovation
Logistique, organised by Reed Expositions France and the
SITL fair, in the "Best Product Innovation" category.
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7. WHAT SHOULD I DO TO BE PREPARED?
The calculation of ecotax is an integral part of the PTV logistics software.
PTV Map&Guide - Europe's most accurate transport route planner
PTV Map&Guide calculates the optimal route and takes all the relevant data such as HGV and hazardous goods restrictions, individual vehicle profiles, transport and toll charges and ecotax into consideration and optimises the staging sequence. PTV Map&Guide is the standard for billing in road freight transport.
>> Test PTV Map&Guide for free
PTV xServer - Integrate geographic and logistics functions into your software PTV xServers are efficient software components that can be integrated into your logistics solutions such as digital maps, geocoding, routing and trip optimisation.
>> Request a free test version
PTV Smartour – the trip optimiser
PTV Smartour automatically plans your orders to optimise your trips and considers all the restrictions that are of interest for you and your customer.
>> Get in contact!
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8. CONTACT
Please feel free to contact us if you have any questions regarding the calculation of
ecotax using PTV software!
PTV Group
Energieweg 1
3542 DZ Utrecht, The Netherlands
Email: [email protected]
Tel: +31 346 581 600
www.ptvgroup.com
Sources:
www.douane.gouv.fr/page.asp?id=4251
www.ecomouv.com/de