Fiscal Law - Chapter I: Internal Taxes. (Articles 266 sexies to 266 quindecies)

The article from the French Customs Code outlines an incentive tax on renewable energy use in transport, including renewable and low-carbon hydrogen. Renewable hydrogen is defined as per Article L. 811-1 of the Energy Code, and low-carbon hydrogen is produced by electrolysis. The tax aims to promote the incorporation of renewable energy in transport fuels, with specific targets set for petrol, diesel, and jet fuels. The goal is to increase the use of renewable hydrogen and other renewable energy sources to meet national targets and reduce greenhouse gas emissions.

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