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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 as a finished product

Importation

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

EU Receipts

Biodiesel is defined in UK legislation, as a special energy product and when imported into the UK under community duty suspension arrangements, must be stored in a tax warehouse (Excise Warehousing (Energy Products) Regulations 2004,regulation 3).

Such movements are subject to the control and movement requirements of Council Directive 92/12.

Biodiesel that has not been set aside as a heating or motoring fuel must be warehoused as if it were charged with excise duty (Excise Warehousing (Energy Products) regulations 2004, regulation 4).

NB The tax warehouse should in all cases, be approved to receive and to hold biodiesel.

3rd Country Imports

Biodiesel imported from 3rd country should either be entered to a customs suspensive regime or to free circulation. On entry to ‘free circulation’ customs duty and import VAT should be brought to account.

Once entered to free circulation, biodiesel may be voluntarily warehoused as above.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)