HCOBIG10300 - Biofuels and Fuel Substitutes Assurance: Approach to visits

Approach to visits

Biofuels and fuel substitutes assurance should confirm that registered producers (whoproduce more than the de minimis amount of 2,500 litres per annum) provide a transparentsupply chain and account for the right amount of duty at the right time. In support ofthis we need to ensure that officers strike the right balance between education andsupport for traders who are willing to comply and tough action against a minority who areunwilling to do so.

The size of operation and the methods of production will to a large extent determine thetype and level of assurance required.

Assurance of registered biofuel and fuel substitute traders should be carried out inaccordance with audit guidelines (S10-1) and the principles contained in X-99 Oils DutyAssurance and HCOTEG ‘Oil – Technical’ should be followed.