Chapter HCOTEG36750
| Published date | 15 April 2016 |
| Record Number | HCOTEG36750 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
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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