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Contents

Official guidance
Oils Technical Manual

HCOTEG82250 · Operations in Warehouse: Additives

  • HCOTEG82260 · Introduction
  • HCOTEG82270 · Additives: Addition to oil in duty suspension
  • HCOTEG82280 · Additives: Special Energy Products and the Excise Warehousing (Energy Products) Regulations
  • HCOTEG82290 · Additives: Aviation fuel additives
  • HCOTEG82300 · Additives: Chemical inhibitors
  • HCOTEG82340 · Additives: Addition in duty-suspension of kerosene to Diesel and to Gas Oil
  • HCOTEG82360 · Additives: Applications to add kerosene to diesel outside duty-suspended premises
  • HCOTEG82370 · Additives: Additions of motor spirit to diesel
  1. Operations in Warehouse: Additives: contents
  2. Operations in warehouse: Additives: Additives: Special Energy Products and the Excise Warehousing (Energy Products) Regulations

HCOTEG82280 | Operations in warehouse: Additives: Additives: Special Energy Products and the Excise Warehousing (Energy Products) Regulations

From HM Revenue & Customs · Oils Technical Manual

The Excise Warehousing (Energy Products) Regulations makes allowance for Special Energy Products such as petroleum gas, animal fat and vegetable fat set aside for use as a motor or heating fuel, non-synthetic methanol set aside for use as motor or heating fuel, aqua methanol, biodiesel or a mixture of two or more of these substances to be treated as excise dutiable products when they are imported or warehoused, even though duty may not be due.

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