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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Operations in warehouse: Additives: Additives: Special Energy Products and the Excise Warehousing (Energy Products) Regulations

The Excise Warehousing (Energy Products) Regulations makes allowance for Special Energy Products such as petroleum gas, animal fat and vegetable fat set aside for use as a motor or heating fuel, non-synthetic methanol set aside for use as motor or heating fuel, biodiesel or a mixture of two or more of these substances to be treated as excise dutiable products when they are imported or warehoused, even though duty may not be due.