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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

From
HM Revenue & Customs
Updated
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Biodiesel and bioblend - production, storage and delivery: biodiesel production

Raw Materials

Biomass is defined in HODA, section 2AA(2)(c) and may originate from a variety of sources. The most common product used in large-scale production is vegetable oil, e.g. rapeseed oil, palm oil, soya bean oil, etc. There are also some large-scale users of tallow.

UK Origin

Unless the raw material has been set aside for use as a motor or heating fuel, movement within the UK will generally be subject to commercial documentation only.

If the raw material has been set aside, movement would be subject to the normal control requirements under the Holding and Movements Directive (92/12/EEC) and the Excise Goods (Accompanying Documents) Regulations 2002)

EU Origin

Except when the raw material has been set aside for use as a motor or heating fuelmovement from the EU to the UK will generally be subject to commercial documentation only.

If the raw material has been set aside, movement would be subject to the normal control requirements under the Holding and Movements Directive (92/12/EEC) and the (Excise Goods (Accompanying Documents) Regulations 2002).

On arrival in the UK under Community duty suspension arrangements the raw material must be stored in a tax warehouse. (Excise Warehousing (Energy Products) Regulations 2004, regulation 3).

3rd Country Origin

Biomass of 3rd country origin must be entered under the full import procedures applicable to the individual product.

The appropriate commodity codes will be found in Chapter 15 of the Tariff and, in particular, within the range 1507 to 1518 and must be proper to the goods as described. Be aware that there may be a “Binding Tariff information” (BTI) ruling in force.(Note: the imported goods may be entered to a variety of customs procedures, e.g. customs warehousing, import preference, end use, etc, which are each subject to separate approval and conditions)