Biodiesel is defined in UK legislation, as a special energy
product and when imported into the UK under community duty
suspension arrangements, must be stored in a tax warehouse (
Excise Warehousing (Energy Products) Regulations
2004, regulation 3).
Such movements are subject to the control and movement
requirements of Council Directive 92/12.
Biodiesel that has not been set aside as a heating or
motoring fuel must be warehoused as if it were charged with excise
duty (Excise Warehousing (Energy Products) regulations 2004,
regulation 4).
NB The tax warehouse should in all cases, be approved to
receive and to hold biodiesel.
Biodiesel imported from 3rd country should either be entered to
a customs suspensive regime or to free circulation. On entry to
‘free circulation’ customs duty and import VAT should
be brought to account.
Once entered to free circulation, biodiesel may be
voluntarily warehoused as above.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
