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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Bioethanol and bioethanol blend - production, storage and delivery: bioethanol - removal from warehouse


Bioethanol (as defined by the Hydrocarbon Oil Duties Act 1979 (HODA) section 2AB) is not included in the Energy Products Directive (EC2003/96) and can only move under duty suspension for blending with petrol at a tax warehouse.

Ensure goods are removed from stock accounts.

Bioethanol removed for blending at alternative site

Bioethanol is treated as process oil and can be moved under duty suspension from one producer’s premises to another, or tax warehouse to tax warehouse for blending with hydrocarbon oil to produce bioethanol blend.

No financial security is needed. (Excise Warehousing (etc) Regulations 1988,(EWER) section 17 (5)). A W8 accompanying document is needed (EWER 17 (6)). Retain relevant copy of W8 for subsequent monitoring of receipt copy received back (EWER 17 (6) & Notice 197 sec 41 et seq & 65 et seq). (Failure to receive receipt copy will generate a duty point EWER (17 (8)). If the receipt copy is not received within 21days contact HMRC. (Notice 197 (65.4). Receipted copy should be entered in records.

Ensure goods are removed from stock accounts.