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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Relevant Law: Excise warehousing (energy products) Regulations 2004

Allows goods without an excise liability to be warehoused for further processing.

Deals with special energy products, which are:

Section Section title Summary and comments
     
2 Interpretation Special energy product means a substance that is (a) petroleum gas, (b) animal fat set aside for use as motor fuel or heating fuel, (c) vegetable fat set aside for use as motor fuel or heating fuel, (d) non-synthetic methanol set aside for use as motor fuel or heating fuel, (e) biodiesel, or (f) a mixture of 2 or more substances specified in a - e.
3 Community imports Effectively they are treated as excise dutiable products even though duty may not be due
4 Voluntary warehousing  
5 Treatment of warehoused special energy products Treated as chargeable with excise duty if imported under duty suspension or warehoused
6 Distance sales of energy products