The Excise Warehousing (Energy Products) Regulations 2004
| Year | 2004 |
2004 No. 2064
CUSTOMS AND EXCISE
The Excise Warehousing (Energy Products) Regulations 2004
Made 6th August 2004
Laid before Parliament 10th August 2004
Coming into force 1st September 2004
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93, 100G(1) and 100H(1)(b), (c), (d), (g), (k) and (m) and (2) of the Customs and Excise Management Act 19791and sections 21(1), (2) and (2A) and 23C(2) and (3) and paragraphs 3, 11, 19 and 25 of Schedule 3 of the Hydrocarbon Oil Duties Act 19792, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Excise Warehousing (Energy Products) Regulations 2004 and come into force on 1st September 2004.
Interpretation
2. In these Regulations—
“Community duty suspension arrangements” means a suspension arrangement within the meaning of Article 4(c) of Council Directive 92/12/EEC3on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products;
“duty” means any duty of excise;
“occasional importer” has the meaning given by regulation 2(1) of the REDS Regulations4;
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;
“REDS” has the meaning given by regulation 2(1) of the REDS Regulations5;
“the REDS Regulations” means the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19926;
“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 two or more substances specified in paragraphs (a) to (e).
Community imports
3.—(1) Special energy product that is imported into the United Kingdom under Community duty suspension arrangements must be warehoused in an excise warehouse as if it were a substance chargeable with duty, whether or not duty is in fact chargeable.
(2) Special energy product that is imported into the United Kingdom under Community duty suspension arrangements and which is—
(a)
(a) consigned under the instructions of a REDS, or
(b)
(b) consigned under the instructions of an occasional importer,
shall be treated as warehoused for the purposes of paragraph (1) at the time that the special energy product is received by the REDS or the occasional importer.
(3) Special energy product that is imported into the United Kingdom under Community duty suspension arrangements and which is consigned to an ultimate destination outside the United Kingdom shall be treated as warehoused for the purposes of paragraph (1) at the time that the special energy product arrives at its ultimate destination.
Voluntary warehousing
4. 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.
Treatment of warehoused special energy products
5.—(1) Special energy product that is imported into the United Kingdom under Community duty suspension arrangements shall be treated, from the time of that importation 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).
(2) Special energy product that is warehoused (other than special energy product that falls within paragraph (1) above) 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 (1) or (2) applies shall be treated as follows—
(a)
(a) biodiesel shall be treated as charged by section 6AA(1) of the Oil Act7(biodiesel);
(b)
(b) vegetable fat, animal fat and non-synthetic methanol shall be treated as charged by section 6A(2) of the Oil Act8(other fuel substitutes);
(c)
(c) petroleum gas shall be treated as charged by section 8(2) of the Oil Act9(road fuel gas).
(4) In this regulation, “the relevant time” is the earlier of—
(a)
(a) the time that the special energy product is charged with duty under the Oil Act;
(b)
(b) the time that the special energy product is removed from an excise warehouse for home use;
(c)
(c) the time that the special energy product is received by the REDS or occasional importer described by regulation 3(2);
(d)
(d) the time that the special energy product reaches its ultimate destination outside the United Kingdom.
Distance sales of special energy products
6. Regulations 2(4) and 10(5) and (6) of the REDS Regulations...
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