Biomass is defined in HODA, section 2AA(2)(c) and may originate from a variety of sources. The most common product used in large-scale production is vegetable oil, e.g. rapeseed oil, palm oil, soya bean oil, etc. There are also some large-scale users of tallow.
Unless the raw material has been set aside for use as a motor or
heating fuel movement within the UK will generally be subject to
commercial documentation only.
If the raw material has been set aside, movement would be
subject to the normal control requirements under the
Holding and Movements Directive (92/12/EEC) and
the
Excise Goods (Accompanying Documents) Regulations
2002)
Except when the raw material has been set aside for use as a
motor or heating fuel movement from the EU to the UK will generally
be subject to commercial documentation only.
If the raw material has been set aside, movement would be
subject to the normal control requirements under the Holding and
Movements Directive (92/12/EEC) and the (Excise Goods (Accompanying
Documents) Regulations 2002).
On arrival in the UK under Community duty suspension
arrangements the raw material must be stored in a tax warehouse. (
Excise Warehousing (Energy Products) Regulations
2004, regulation 3).
Biomass of 3rd country origin must be entered under the full
import procedures applicable to the individual product.
The appropriate commodity codes will be found in
Chapter 15 of the Tariff and, in particular,
within the range 1507 to 1518 and must be proper to the goods as
described. Be aware that there may be a “Binding Tariff
information” (BTI) ruling in force. (Note: the imported goods
may be entered to a variety of customs procedures, e.g. customs
warehousing, import preference, end use, etc, which are each
subject to separate approval and conditions)
