HCOBIG10300 – Biofuels and Fuel Substitutes Assurance: Approach to visits

Approach to visits

Biofuels and fuel substitutes assurance should confirm that registered producers (who produce more than the de minimis amount of 2,500 litres per annum) provide a transparent supply chain and account for the right amount of duty at the right time. In support of this we need to ensure that officers strike the right balance between education and support for traders who are willing to comply and tough action against a minority who are unwilling to do so.

The size of operation and the methods of production will to a large extent determine the type and level of assurance required.

Assurance of registered biofuel and fuel substitute traders should be carried out in accordance with audit guidelines (S10-1) and the principles contained in X-99 Oils Duty Assurance and HCOTEG ‘Oil – Technical’ should be followed.