The Excise Warehousing (Energy Products) Regulations 2004

• Citation: S.I. 2004/2064
• Sections: 7

Section 1 Citation and commencement

These Regulations may be cited as the Excise Warehousing (Energy Products) Regulations 2004 and come into force on 1st September 2004.

Section 2 Interpretation

In these Regulations—

...

“ duty ” means any duty of excise;

...

“ the Oil Act ” means the Hydrocarbon Oil Duties Act 1979;

...

...

“ special energy product ” means a substance that is—

petroleum gas,

animal fat set aside for use as motor fuel or heating fuel,

vegetable fat set aside for use as motor fuel or heating fuel,

non-synthetic methanol set aside for use as motor fuel or heating fuel,

biodiesel, ...

a mixture of two or more substances specified in paragraphs (a) to (e) , or

aqua methanol.

...

Section 3 Community imports

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Section 4 Voluntary warehousing

Special energy product that is not chargeable with duty under the Oil Act may be warehoused in an excise warehouse as if it were a substance chargeable with duty.

Section 5 Treatment of warehoused special energy products

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Special energy product that is warehoused ... shall be treated, from the time that it is put in the excise warehouse until the relevant time, for all the purposes of the customs and excise Acts, as charged with duty under the Oil Act as set out in paragraph (3).

(3) Special energy product to which paragraph ... (2) applies shall be treated as follows—

(a) biodiesel shall be treated as charged by section 6AA(1) of the Oil Act (biodiesel);

(aa) aqua methanol shall be treated as charged by section 6AG of the Oil Act (aqua methanol);

(b) vegetable fat, animal fat and non-synthetic methanol shall be treated as charged by section 6A(2) of the Oil Act (other fuel substitutes);

(c) petroleum gas shall be treated as charged by section 8(2) of the Oil Act (road fuel gas).

(4) In this regulation, “ the relevant time ”is the earlier of—

(a) the time that the special energy product is charged with duty under the Oil Act;

(b) the time that the special energy product is removed from an excise warehouse for home use;

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) the time that the special energy product reaches its ultimate destination outside the United Kingdom.

Section 6 Distance sales of special energy products

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Section 7 Amendment to other warehousing regulations

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