French Customs is tasked with managing excise duties for, inter alia, energy products, alcohol and tobacco, as well as transport taxation.

Its responsibilities include tax management, collection/recovery, refunds (subject to conditions), auditing, issuing statuses and authorisations for establishments and operators, and determining the conditions for filing tax declarations using the free and dedicated IT applications that businesses must sign up for.

The relevant economic operators can use the services of the Regional customs information centers (PAEs) that report to the Regional Directorates. They can also call on departments specialising in the various taxes to provide them with guidance on the tax arrangements applying to their circumstances and with all information on the procedures to accomplish.