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Payment of the fee for the funding of APETRA
Who, when, what?
Who pays and at whose request?
- The company subjected to excise duties who puts oil products subjected to the APETRA fee in consumption on the Belgian market. For a definition of 'put in consumption': see below. When a company lends its excise number to a third party it is, nevertheless, the holder of the excise number which was used to put the quantities in consumption who has to pay the contribution. He, then, passes the contribution on to his client.
- ON OWN INITIATIVE
When?
Legal disposition: at the moment of submission of the excise duty claration to the receiver. In practice, this means:
- For companies which submit a declaration on a weekly basis: on the Thursday of the week following the week in which the quantities were put in consumption;
- For companies which submit a declaration on a monthly basis: on the Thursday of the third full week of the month following the month in which the quantities were put in consumption.
APETRA recognises that this legal disposition creates a large discrepancy as to terms of payment between these two categories of companies. For this reason, we grant to the companies who submit their declaration on a weekly basis the facility to effectuate on the first Thursday after a period of 4 or 5 weeks their fees as calculated for each individual week using separate transfers per week and per product category. This payment facility is subject to timely and correct payments with appropriate use of the structured communication in the bank transfer as requested by APETRA. What?
QUANTITY PUT IN CONSUMPTION x CONTRIBUTION
- Quantity put in consumption?
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- Which products are subjected to the APETRA fee?
| Product category |
Product |
CN codes (in force on 1/1/2002)
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| cat I |
gasoline |
- 27101149
- 2710 11 41
- 2710 11 45
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| cat II |
kerosine |
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gasoil |
- 2710 19 41
- 2710 19 45
- 2710 19 49
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| cat III |
heavy fuel oil |
2710 19 61 up to and incl. 2710 19 69
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For an overview of the CN codes on which the APETRA contribution is applicable as of 1/1/2012:  conversion table CN codes 2002 to CN codes 2012 178.32 Kb
2. What is the quantity put in consumption?
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"Quantity put in consumption": all quantities which are
- delivered to the international aviation OR
- put in consumption (establishment of an ACC4 document) or are found to be lacking
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- with payment OR with exemption of excise duties.
Exception: quantities used by the Defence Ministry for motor vehicles or planes of a military nature. (NB. gasoil delivered for heating purposes is, thus, subjected to the APETRA contribution!)
Exemptions will only be permitted provided that proof is furnished to and accepted by the Directorate general Energy of the FPS Economy, P.M.E., Self-Emplyed and Energy.
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- Contribution (storage cost - CSi):
The contribution is calculated each quarter by the Directorate general Energy of the FPS Economy by means of a formula. It varies according to the product category (I, II of III). The contribution is published at least 15 days before the beginning of a new quarter on the website of the FPS Economy.
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Last Updated ( Thursday, 26 January 2012 )
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