Chapter HCOTEG36750

CourtHM Revenue & Customs
Record NumberHCOTEG36750
Published date15 April 2016

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

Deals with special energy products, which are:

Section Allows goods without an excise liability to be warehoused for further processing.
Deals with special energy products, which are: 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
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