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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Bioethanol and bioethanol blend - production, storage and delivery: receipts - ethanol for denaturing

Ethanol imported from EU member state to a tax warehouse for denaturing

For the purposes of producing bioethanol, the ethanol must be received into a tax warehouse. Ethanol will be accompanied by an Administrative Accompanying Document (eAD).The warehousekeeper will be able to discharge the eAD. The trader will need oils deferment approval.

The warehouse will need to be approved to receive ethanol and have the appropriate approvals and licences to denature the ethanol and distribute it as bioethanol.

Importing denatured ethanol from an EU member state to an tax warehouse

For use as bioethanol the imported product must be denatured in accordance with Denatured Alcohol Regulations 2005 (DAR) Schedule 3(i). The denatured ethanol will be accompanied by an eAD. The warehousekeeper will be able to discharge the eAD.

The denatured ethanol must be blended with gasoline prior to removal. If not for blendingthe denatured ethanol cannot be entered to tax warehouse. The trader will need to hold a denatured alcohol ‘end user’ licence. The warehouse will have to be registered and approved to store the denatured ethanol.