The Excise Warehousing (Energy Products) Regulations 2004

Statutory Instruments

2004 No. 2064

CUSTOMS AND EXCISE

The Excise Warehousing (Energy Products) Regulations 2004

Made

6th August 2004

Laid before Parliament

10th August 2004

Coming into force

1st September 2004

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93, 100G(1) and 100H(1)(b), (c), (d), (g), (k) and (m) and (2) of the Customs and Excise Management Act 1979 M1 and sections 21(1), (2) and (2A) and 23C(2) and (3) and paragraphs 3, 11, 19 and 25 of Schedule 3 of the Hydrocarbon Oil Duties Act 1979 M2 , hereby make the following Regulations:

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

Marginal Citations

M1 1979 c. 2; section 1(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”. Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35), paragraphs 3 to 7 of Schedule 3 to the Finance Act 1986 (c. 41), section 9(2) of the Finance Act 1988 (c. 39), paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48) and paragraph 3 of Schedule 4 to the Finance Act 1994 (c. 9). Sections 100G and 100H were inserted by Schedule 4 to the Finance Act 1991 (c. 31) and relevant amendment was made to section 100H by paragraph 6 of Schedule 1 to the Finance (No. 2) Act 1992 (c. 48).

M2 1979 c. 5; section 27(3) applies the definitions of "the Commissioners", “excise warehouse” and “warehouse” and cognate expressions in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the following provisions (such as section 21 and Schedule 3) shall be construed as including references to any substance on which duty is charged under section 6A. By virtue of regulation 3 of S.I. 2004/2065, references to hydrocarbon oil in section 21 of, and paragraphs 3 and 11 of Schedule 3 to, the act are to be construed as including references to biodiesel and bioethanol. Section 21 was amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 55 of Schedule 4 to the Finance (No. 2) Act 1992 (c. 48) and section 6(3) of the Finance Act 2004 (c. 12). Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985 (c. 54).

Citation and commencement U.K.

1.  These Regulations may be cited as the Excise Warehousing (Energy Products) Regulations 2004 and come into force on 1st September 2004.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

Interpretation U.K.

2.  In these Regulations—

F1 ...

“duty” means any duty of excise;

F2 ...

“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;

F2 ...

F2 ...

“special energy product” means a substance that is—

(a)

petroleum gas,

(b)

animal fat set aside for use as motor fuel or heating fuel,

(c)

vegetable fat set aside for use as motor fuel or heating fuel,

(d)

non-synthetic methanol set aside for use as motor fuel or heating fuel,

(e)

biodiesel, F3 ...

(f)

a mixture of two or more substances specified in paragraphs (a) to (e) [F4 , or]

(g)

[F5 aqua methanol.]

F1 ...

Textual Amendments

F1 Words in reg. 2 omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(2); S.I. 2020/1640, reg. 2, Sch.

F2 Words in reg. 2 omitted (1.4.2010) by virtue of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 17(1)(b)

F3 Word in reg. 2 omitted (14.11.2016) by virtue of The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(a)

F4 Word in reg. 2 substituted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(b)

F5 Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(c)

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

C2 Reg. 2 applied (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 7(3)

Community imports U.K.

F6 3.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Reg. 3 omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(3); S.I. 2020/1640, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

Voluntary warehousing U.K.

4.  Special energy product that is not chargeable with duty under the Oil Act may be warehoused in an excise warehouse as if it were a substance chargeable with duty.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

Treatment of warehoused special energy products U.K.

5.—F7 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Special energy product that is warehoused F8 ... shall be treated, from the time that it is put in the excise warehouse until the relevant time, for all the purposes of the customs and excise Acts, as charged with duty under the Oil Act as set out in paragraph (3).

(3) Special energy product to which paragraph F9 ... (2) applies shall be treated as follows—

(a) biodiesel shall be treated as charged by section 6AA(1) of the Oil Act M3 (biodiesel);

[F10 (aa) aqua methanol shall be treated as charged by section 6AG of the Oil Act (aqua methanol);]

(b) vegetable fat, animal fat and non-synthetic methanol shall be treated as charged by section 6A(2) of the Oil Act M4 (other fuel substitutes);

(c) petroleum gas shall be treated as charged by section 8(2) of the Oil Act (road fuel gas).

(4) In this regulation, “the relevant time”is the earlier of—

(a) the time that the special energy product is charged with duty under the Oil Act;

(b) the time that the special energy product is removed from an excise warehouse for home use;

F11 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) the time that the special energy product reaches its ultimate destination outside the United Kingdom.

Textual Amendments

F7 Reg. 5(1) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(4)(a); S.I. 2020/1640, reg. 2, Sch.

F8 Words in reg. 5(2) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(4)(b); S.I. 2020/1640, reg. 2, Sch.

F9 Words in reg. 5(3) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(4)(c); S.I. 2020/1640, reg. 2, Sch.

F10 Reg. 5(3)(aa) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(3)

F11 Reg. 5(4)(c) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(4)(d); S.I. 2020/1640, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

Marginal Citations

M3 Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and amended by section 4(2) of the Finance Act 2003 (c. 14) and sections 5(2) and 11 of the Finance Act 2004 (c. 12).

M4 Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).

Distance sales of special energy products U.K.

F12 6.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 Reg. 6 revoked (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), regs. 2, 91, Sch. 3 Table

Amendment to other warehousing regulations U.K.

7.—(1) Amend the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 M5 as follows.

(2) For the definition of “relevant goods” in regulation 2 (interpretation), substitute—

““relevant goods” means dutiable goods, other than—

(a) hydrocarbon oil,

(b) bioethanol within the meaning of section 2AB of the Hydrocarbon Oil Act, and

(c) special energy product,

on which excise duty has not been paid;”.

(3) After the definition of “relevant revenue trader” in regulation 2 (interpretation), insert—

““special energy product” has the meaning given by regulation 2 of the Excise Warehousing (Energy Products) Regulations 2004;”.

(4) For regulation 11(2)(aa) substitute—

“(aa) consign—

(i) relevant goods, or

(ii) special energy product,

to other member States;”.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

Marginal Citations

M5 S.I. 1999/1278; relevant amendment made by regulation 30 of S.I. 2002/501.

MW Norgrove

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st September 2004, provide for the application to certain energy products (“special energy products”) of the Community-wide system of holding and movement of excise products under duty suspension arrangements. Provision is made in respect of how that system is to operate in the UK.

Regulation 2 defines certain terms used in these Regulations, such as “Community duty suspension arrangements”, “special energy product” and “occasional importer”.

Regulation 3 provides for the compulsory warehousing of Community imports of special energy products that are imported duty suspended, subject to special rules for certain types of Community imports.

Regulation 4 provides for the voluntary duty suspended warehousing of special energy products that are not chargeable with duty under the Oil Act.

Regulation 5 makes provision regarding how special energy products that are warehoused or subject to other duty suspension arrangements are to be treated while warehoused or under those arrangements. The provision includes treating the special energy products, while they are warehoused or subject to other duty suspension arrangements, as charged to duty under specified enactments.

Regulations 6 and 7 make consequential amendment to other warehousing regulations.

M6 These Regulations and the other warehousing regulations that now apply to special energy products by virtue of the provision made in these Regulations, give effect to Article 20(1) of Council Directive 2003/96/EC (of 27th October 2003 restructuring the Community framework for the taxation of energy products and electricity) in respect the application of the Community-wide duty suspension system to special energy products. A transposition note for the directive is available at www.hmce.gov.uk.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.