Bioethanol (as defined by the
Hydrocarbon Oil Duties Act 1979 (HODA) section
2AB) is not included in the
Energy Products Directive (EC 2003/96) and can
only move under duty suspension for blending with petrol at a tax
warehouse.
Ensure goods are removed from stock accounts.
Bioethanol is treated as process oil and can be moved under duty
suspension from one producer’s premises to another, or tax
warehouse to tax warehouse for blending with hydrocarbon oil to
produce bioethanol blend.
No financial security is needed. (
Excise Warehousing (etc) Regulations 1988, (EWER)
section 17 (5)). A W8 accompanying document is needed (EWER 17
(6)). Retain relevant copy of W8 for subsequent monitoring of
receipt copy received back (EWER 17 (6) &
Notice 197 sec 41 et seq & 65 et seq).
(Failure to receive receipt copy will generate a duty point EWER
(17 (8)). If the receipt copy is not received within 21days contact
HMRC. (Notice 197 (65.4). Receipted copy should be entered in
records.
Ensure goods are removed from stock accounts.
