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 1979 and 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 1979 , 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—

• ...

• “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.

• ...

Community imports

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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.

Distance sales of special energy products

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment to other warehousing regulations

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

MW Norgrove — Commissioner of Customs and Excise — 2004-08-06

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1979 c. 2; section 1(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”. Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35), paragraphs 3 to 7 of Schedule 3 to the Finance Act 1986 (c. 41), section 9(2) of the Finance Act 1988 (c. 39), paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48) and paragraph 3 of Schedule 4 to the Finance Act 1994 (c. 9). Sections 100G and 100H were inserted by Schedule 4 to the Finance Act 1991 (c. 31) and relevant amendment was made to section 100H by paragraph 6 of Schedule 1 to the Finance (No. 2) Act 1992 (c. 48).

[^f00002]: 1979 c. 5; section 27(3) applies the definitions of "the Commissioners", “excise warehouse” and “warehouse” and cognate expressions in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the following provisions (such as section 21 and Schedule 3) shall be construed as including references to any substance on which duty is charged under section 6A. By virtue of regulation 3 of S.I. 2004/2065, references to hydrocarbon oil in section 21 of, and paragraphs 3 and 11 of Schedule 3 to, the act are to be construed as including references to biodiesel and bioethanol. Section 21 was amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 55 of Schedule 4 to the Finance (No. 2) Act 1992 (c. 48) and section 6(3) of the Finance Act 2004 (c. 12). Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985 (c. 54).

[^f00003]: OJ No L 076, 23.03.1992, p 1.

[^f00004]: S.I. 1992/ 3135; there are no amendments relevant to this definition.

[^f00005]: Relevant amendment was made by regulation 23 of S.I. 1999/1278.

[^f00006]: For relevant amendments, see other footnotes to this instrument.

[^f00007]: Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and amended by section 4(2) of the Finance Act 2003 (c. 14) and sections 5(2) and 11 of the Finance Act 2004 (c. 12).

[^f00008]: Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).

[^f00009]: Relevant amendments made by section 6 of the Finance Act 1995 (c. 4), section 2 of the Finance Act 1999 (c. 16) and section 6(2) of the Finance Act 2004 (c. 12).

[^f00010]: S.I. 1999/1278; relevant amendment made by regulation 30 of S.I. 2002/501.

[^f00011]: OJ No L 283, 31.10.2003, p 51.

Editorial notes

[^c5261491]: 1979 c. 2; section 1(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”. Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35), paragraphs 3 to 7 of Schedule 3 to the Finance Act 1986 (c. 41), section 9(2) of the Finance Act 1988 (c. 39), paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48) and paragraph 3 of Schedule 4 to the Finance Act 1994 (c. 9). Sections 100G and 100H were inserted by Schedule 4 to the Finance Act 1991 (c. 31) and relevant amendment was made to section 100H by paragraph 6 of Schedule 1 to the Finance (No. 2) Act 1992 (c. 48).

[^c5261501]: 1979 c. 5; section 27(3) applies the definitions of "the Commissioners", “excise warehouse” and “warehouse” and cognate expressions in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the following provisions (such as section 21 and Schedule 3) shall be construed as including references to any substance on which duty is charged under section 6A. By virtue of regulation 3 of S.I. 2004/2065, references to hydrocarbon oil in section 21 of, and paragraphs 3 and 11 of Schedule 3 to, the act are to be construed as including references to biodiesel and bioethanol. Section 21 was amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 55 of Schedule 4 to the Finance (No. 2) Act 1992 (c. 48) and section 6(3) of the Finance Act 2004 (c. 12). Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985 (c. 54).

[^c5261551]: Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and amended by section 4(2) of the Finance Act 2003 (c. 14) and sections 5(2) and 11 of the Finance Act 2004 (c. 12).

[^c5261561]: Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).

[^c5261591]: OJ No L 283, 31.10.2003, p 51.

[^key-079efa50042fb7a63b44653cd583e144]: Words in reg. 5(2) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(4)(b); S.I. 2020/1640, reg. 2, Sch.

[^key-1e5f6065bcf498debeee94dfad0c612d]: Reg. 3 omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(3); S.I. 2020/1640, reg. 2, Sch.

[^key-2db5f17e84401de95323fde60c9a2be0]: Reg. 2 applied (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 7(3)

[^key-356261011f89882dbe86cba44a30c4c2]: Reg. 5(4)(c) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(4)(d); S.I. 2020/1640, reg. 2, Sch.

[^key-44488912e5ae90fdbe1dd1d4d3b34392]: Words in reg. 2 omitted (1.4.2010) by virtue of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 17(1)(b)

[^key-6c4e1665b4e7414854f06d8a9f50177a]: Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(c)

[^key-822a7fc0ee6dee6d21936a8ff6a6898a]: Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

[^key-8d2492287f5fc72f88e85fdf246652ec]: Word in reg. 2 substituted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(b)