New French Rules for Duty Free Fuel Bunker

The following letter needs to be submitted for duty free fuel bunker in France:

VESSEL NAME

VESSEL OPERATING COMPANY NAME

SUBJECT: ATTESTATION FOR EXONERATION OF VAT ACCORDING TO SECTIONS 2°, 3°, 6° AND 7° / II OF l’article 262 du code général des impôts (CGI).

I, THE UNDERSIGNED, (SIRNAME, NAME, POSITION), ATTEST THAT THE VESSEL (FULL NAME, REGISTRY, OFFICIAL NUMBER AND/OR IMO NUMBER) SATISFY THE CONDITIONS STIPÛLATED IN SECTIONS 2°, 3°, 6° AND 7° OF ARTICLE

262 II OF THE CODE GENERALE DES IMPOTS AND CONFORMS TO THE FOLLOWING CRITERIA

– IS COMMERCIALLY REGISTERED

– HAS A FULL TIME CREW

– ENGAGES IN COMMERCIAL ACTIVITY

– IS GREATER THAN 15 METERS LENGHTH OVERALL

– LEAVES FRENCH TERRITORIAL WATERS IN AT LEAST 70% OF ITS VOYAGES DURING THE YEAR

NON COMPLIANCE WITH ONE OR MORE OF THE ABOVE CONDITIONS RESULTING IN A CHANGE IN TREATMENT OF THE VESSEL UNDER SECTION 2° /III OF ARTICLE 257 OF THE CGI WILL CAUSE THE BENEFICIARY TO BE LIABLE FOR THE VAT CONCERNED.

 

SIGNED IN: (PLACE)

ON THE: (DATE)

Signature:

 

PRINT NAME:

PRINT TITLE: (EG MASTER)