{ "article": { "LEGIARTI000006617293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-11-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006617293", "URL": "article/LEGI/ARTI/00/00/06/61/72/LEGIARTI000006617293.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDHDJXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615568", "@num": "165", "#text": "Code des douanes - art. 165 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000380628", "@nor": "BUDZ9600010D", "@num": "96-1023", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-1023 du 22 novembre 1996 relatif au régime de l'usine exercée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000380628", "@c_titre_court": "Décret n°96-1023 du 22 novembre 1996" }, { "@fin": "2999-01-01", "#text": "Décret n°96-1023 du 22 novembre 1996 relatif au régime de l'usine exercée", "@debut": "1996-11-29", "@id_txt": "LEGITEXT000005622146", "@c_titre_court": "Décret n°96-1023 du 22 novembre 1996" } ], "@ministere": "MINISTERE DU BUDGET", "@date_publi": "1996-11-29", "@date_signature": "1996-11-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006617293", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1996-11-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En sortie d'usine exercée, les huiles minérales fabriquées peuvent être expédiées sous un régime suspensif fiscal, mises à la consommation, livrées à l'avitaillement ou exportées.
\n
" } }, "LEGIARTI000006615568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "165", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1977-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006615568", "URL": "article/LEGI/ARTI/00/00/06/61/55/LEGIARTI000006615568.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X165AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000522697", "#text": "Loi 77-574 1977-06-07 art. 4 II JORF 8 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "LEGITEXT000005622146", "#text": "Décret n°96-1023 du 22 novembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617273", "@num": "1", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617273", "@num": "1", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617282", "@num": "10", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617283", "@num": "11", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617284", "@num": "12", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617286", "@num": "13", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000038211199", "@num": "13", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617287", "@num": "14", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617288", "@num": "15", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617291", "@num": "16", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617292", "@num": "17", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617293", "@num": "18", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617294", "@num": "19", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617274", "@num": "2", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617274", "@num": "2", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617295", "@num": "20", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617296", "@num": "21", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617297", "@num": "22", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617298", "@num": "23", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617275", "@num": "3", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617275", "@num": "3", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617276", "@num": "4", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617277", "@num": "5", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617278", "@num": "6", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617279", "@num": "7", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617280", "@num": "8", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617281", "@num": "9", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000025496889", "@num": "4", "#text": "Arrêté du 23 février 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000027803586", "@num": "1", "#text": "Arrêté du 23 juillet 2013 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027800069", "@nortexte": "BUDD1319641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-23" }, { "@id": "LEGIARTI000037403121", "@num": "2", "#text": "Arrêté du 23 juillet 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027800069", "@nortexte": "BUDD1319641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000037779398", "@num": "5", "#text": "Arrêté du 17 décembre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032575499", "@num": "1", "#text": "Décret n°2016-649 du 20 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032553378", "@nortexte": "FCPD1502317D", "@numtexte": "2016-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-20" }, { "@id": "LEGIARTI000037395248", "@num": "1", "#text": "Arrêté du 27 août 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037393963", "@nortexte": "CPAD1823151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGIARTI000043981648", "@num": "4", "#text": "Arrêté du 5 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000006615526", "@num": "165 A", "#text": "Code des douanes - art. 165 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036038", "@num": "165 B", "#text": "Code des douanes - art. 165 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615573", "@num": "166", "#text": "Code des douanes - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153114", "@fin": "1993-01-01", "#text": "Paragraphe 2 : Installations de production.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138867", "@fin": "1993-01-01", "#text": "Section 2 : Usines exercées pétrolières et pétroléochimiques", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122096", "@fin": "1993-01-01", "#text": "Chapitre V : Usines exercées par la douane", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099264", "@fin": "2007-09-01", "#text": "Titre V : Régimes douaniers suspensifs, exportation temporaire, dépôts spéciaux", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615568", "@fin": "1993-01-01", "@num": "165", "@etat": "MODIFIE", "@debut": "1977-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006615569", "@fin": "2222-02-22", "@num": "165", "@etat": "ABROGE_DIFF", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Doivent être placés sous le régime de l'usine exercée :
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1° Les installations ou les établissements qui procèdent au traitement ou au raffinage des huiles brutes de pétrole ou de minéraux bitumineux et des gaz de pétrole et autres hydrocarbures gazeux, pour obtenir des produits pétroliers et assimilés visés au tableau B annexé à l'article 265 ci-après ;
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2° Sauf dérogation spéciale prévue par décret, les installations ou les établissements autres que ceux visés au 1° qui procèdent à la fabrication de produits visés au tableau B annexé à l'article 265 ci-après.
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2. Doivent également être placés sous le régime de l'usine exercée, sauf dérogation spéciale prévue par décret, les installations ou les établissements pétroléochimiques qui procèdent à la fabrication de produits chimiques et assimiles énumérés au tableau C annexé au même article.
\n
3. Peuvent être effectuées dans les usines exercées visées aux 1 et 2 ci-dessus des fabrications connexes de produits, autres que ceux repris aux tableaux B et C annexés à l'article 265 ci-après dont la liste est fixée par décision conjointe du directeur général des douanes et droits indirects et, selon le cas, du directeur des carburants ou du directeur des industries chimiques.
" } }, "LEGIARTI000006615569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "165", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615569", "URL": "article/LEGI/ARTI/00/00/06/61/55/LEGIARTI000006615569.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X165AAAAXXAB" } }, "NOTA": { "CONTENU": "

Ces dispositions restent en vigueur jusqu'à l'intervention du décret mentionné à l'article L. 311-39 du code des impositions sur les biens et services et pris pour l'application de l'article L. 311-40 du même code (voir le 5° de l'article 38 de l'ordonnance n° 2021-1843).

" }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006318713", "@num": "42", "#text": "Loi - art. 42 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 42 II, VI Finances rectificative pour 1992 JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000005622146", "#text": "Décret n°96-1023 du 22 novembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617273", "@num": "1", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617273", "@num": "1", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617282", "@num": "10", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617283", "@num": "11", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617284", "@num": "12", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617286", "@num": "13", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000038211199", "@num": "13", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617287", "@num": "14", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617288", "@num": "15", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617291", "@num": "16", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617292", "@num": "17", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617293", "@num": "18", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617294", "@num": "19", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617274", "@num": "2", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617274", "@num": "2", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617295", "@num": "20", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617296", "@num": "21", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617297", "@num": "22", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617298", "@num": "23", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617275", "@num": "3", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617275", "@num": "3", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617276", "@num": "4", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617277", "@num": "5", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617278", "@num": "6", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617279", "@num": "7", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617280", "@num": "8", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006617281", "@num": "9", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000025496889", "@num": "4", "#text": "Arrêté du 23 février 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000027803586", "@num": "1", "#text": "Arrêté du 23 juillet 2013 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027800069", "@nortexte": "BUDD1319641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-23" }, { "@id": "LEGIARTI000037403121", "@num": "2", "#text": "Arrêté du 23 juillet 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027800069", "@nortexte": "BUDD1319641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000037779398", "@num": "5", "#text": "Arrêté du 17 décembre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032575499", "@num": "1", "#text": "Décret n°2016-649 du 20 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032553378", "@nortexte": "FCPD1502317D", "@numtexte": "2016-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-20" }, { "@id": "LEGIARTI000037395248", "@num": "1", "#text": "Arrêté du 27 août 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037393963", "@nortexte": "CPAD1823151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGIARTI000043981648", "@num": "4", "#text": "Arrêté du 5 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006615526", "@num": "165 A", "#text": "Code des douanes - art. 165 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038211041", "@num": "165 B", "#text": "Code des douanes - art. 165 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615573", "@num": "166", "#text": "Code des douanes - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153112", "@fin": "2022-01-01", "#text": "Paragraphe 2 : Installations de production.", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138861", "@fin": "2022-01-01", "#text": "Section 2 : Usines exercées pétrolières et pétroléochimiques", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122087", "@fin": "2022-01-01", "#text": "Chapitre V : Production d'huiles minérales en \"usine exercée\"", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615568", "@fin": "1993-01-01", "@num": "165", "@etat": "MODIFIE", "@debut": "1977-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006615569", "@fin": "2222-02-22", "@num": "165", "@etat": "ABROGE_DIFF", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Doivent être placés sous le régime de l'usine exercée :
\n
a) les installations d'extraction d'huiles minérales visées aux tableaux B et C de l'article 265 ;
\n
b) les installations ou les établissements de production qui procèdent :
\n
-soit au traitement ou au raffinage d'huiles brutes de pétrole ou de minéraux bitumeux, de gaz de pétrole et d'autres hydrocarbures gazeux, pour obtenir des huiles minérales visés aux tableaux B et C de l'article 265 ;
\n
-soit à la fabrication d'huiles minérales, pour lesquelles un taux de taxe est fixé dans les tableaux B et C de l'article 265.
\n
2. Peuvent être placés sous le régime de l'usine exercée, sur la demande de la personne qui en assure l'exploitation, les installations ou les établissements qui procèdent à la fabrication d'huiles minérales pour lesquelles aucun taux de taxe n'est fixé dans les tableaux B et C de l'article 265. A défaut de placement sous le régime de l'usine exercée, les exploitants de ces installations ou établissements sont néanmoins tenus d'en déclarer l'existence et la cessation d'activité à l'administration des douanes.
\n
3. Peuvent être effectuées, dans les usines exercées visées au b du 1 et au 2 du présent article, des fabrications connexes de produits autres que des huiles minérales, dont la liste est fixée par arrêté du ministre chargé du budget.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615568", "cible": true, "cidtexte": "JORFTEXT000000380628", "id": "LEGIARTI000006617293", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006615569", "cible": true, "cidtexte": "JORFTEXT000000380628", "id": "LEGIARTI000006617293", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006617293", "liens_entrants": true }

Article 18 AUTONOME VIGUEUR, en vigueur depuis le 29/11/1996 (Décret no 96-1023 du 22 novembre 1996 relatif au régime de l'usine exercée)