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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

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HM Revenue & Customs
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Bioethanol and bioethanol blend - production, storage and delivery: removal of ethanol, bioethanol & denatured ethanol - from the distillery

The procedures involved in removals touched on briefly here, are addressed in more detail by the alcohols regime and its guidance.

Ethanol (removed for the production of ETBE).

In this case the ethanol will not meet the legal definition of bioethanol, as it will not have been denatured. The ethanol will be controlled under the alcohols regime. Intra UK movements are allowed under duty suspension from one tax warehouse to another. Traders must ensure that the receiving tax warehouse is approved to receive ethanol.

Contact the National Advice Service (NAS) 0845 010 9000 for information.

Each consignment will need to be accompanied by a 3-part W8 accompanying document or a commercial document containing the same information. (Excise Warehousing (etc)Regulations 1988, section 17(6)).

Ensure goods are removed from stock accounts.

Retain relevant copy of W8 for subsequent monitoring of receipt copy received back (ExciseWarehousing (etc) Regulations 1988, (EWER) sections 17 (6) & Notice197 section 41 et seq & 65 et seq). (Failure to receive receipt copy will generate a duty point EWER, Section (17 (8))

Traders must contact HMRC if a receipt copy is not received within 21days. (Notice 197(65.4)). Traders must record a receipted copy in their records. Financial security will be needed (EWER 16 (5)). Notice 197 section 12 explains levels of security needed.

Ethanol removed to be denatured.

Ensure the receiving tax warehouse is approved to receive ethanol. (Contact NAS)

Ethanol removed for denaturing must be consigned with a W8 and financial security to cover the movement. (Removals from warehouse to the Hydrocarbon Oil Duties Act 1979 approved premises are covered by standard ‘tax warehouse to tax warehouse’ removal requirements).

Ensure goods are removed from stock accounts.