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Chapter HCOBIG7150

Document Cited authorities 3 Cited in Related
Vincent
Published date12 April 2016
Record NumberHCOBIG7150
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Importation

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

EU Receipts into Northern Ireland

Biodiesel is defined in UK legislation as a special energy product, and when imported into Northern Ireland under community duty suspension arrangements, must be stored in a tax warehouse (Excise Warehousing (Energy Products) Regulations 2004,regulation 3).

Such movements are subject to the control and movement requirements of Council Directive 92/12.

Biodiesel that has not been set aside as a heating or motoring fuel must be warehoused as if it were charged with excise duty (Excise Warehousing (Energy Products) regulations 2004, regulation 4).

NB The tax warehouse should in all cases, be approved to receive and to hold biodiesel.

3rd Country and EU imports into GB

Biodiesel imported from an EU or 3rd country should either be entered to a customs suspensive...

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