Tax policy directorate – Bureau a

IV – DUTY ON TOBACCO PRODUCTS 
Manufactured tobacco products, namely cigarettes, cigars and cigarillos, rolling tobacco and other 
smoking tobacco, are subject to consumption duty payable when they are released for consumption. 
The consumption duty is comprised of two parts: an ad valorum duty calculated on the retail selling 
price of the tobacco products, and a specific duty calculated per unit or weight of the product (1,000 
cigarettes or 1,000 grams for other products). 
The duty, the revenue from which is paid to various social security organisations, yielded €11.42 billion 
in 2015.
V – DUTY ON PRECIOUS METALS 
The State guarantees the fineness of gold, silver and platinum materials by hallmarking them in return 
for the payment of duty. The rate varies according to the nature and content of the precious metal used. 
The taxable event is the release of the products concerned onto the market.
The duty yielded €73.33 million in 2015.
VI – GENERAL TAX ON POLLUTING ACTIVITIES 
Introduced by the Budget Act for 1999, the general tax on polluting activities (taxe générale sur les 
activités polluantes, TGAP) was created by pooling existing taxes and mandatory levies allocated to the 
environment and energy management agency, ADEME.
It was created as an incentive to environmental protection on the basis of the “polluter pays” principle, 
whereby harm caused to the environment is liable to a specific tax intended as a disincentive to 
polluting activities by making them more expensive.
The TGAP applies to the following taxable events: the storage and disposal of household and special 
industrial waste; atmospheric emissions of pollutants; the operation of classified facilities presenting 
specific environmental risks; the release for consumption of certain lubricants, detergents and mined or 
quarried materials, and fossil fuels. A specific tax base and rate applies to each category. 
Persons liable to the TGAP are required to voluntarily
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declare the amount of tax payable and make 
advance payments,
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with the balance being determined when the declaration is filed. The tax is 
collected and controlled by the General Directorate of Customs and Excise, except for the TGAP 
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Planning Act no. 2009-967 of 3 August 2009 for implementing the Grenelle Environmental Consultation.
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Except for the TGAP on the distribution of unsolicited printed material, which is intended as a penalty. 
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Except for the TGAP on fossil fuels, which is paid once a year. 

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relating to classified facilities, which is collected by the authorities responsible for inspecting such 
facilities. 
The TGAP yielded €726 million in 2015, with €449 million being allocated to ADEME.

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