HCOTEG36750 - Relevant Law: Excise warehousing (energy products) Regulations 2004

Allows goods without an excise liability to be warehoused for further processing.

Deals with special energy products, which are:

Section	Section title	Summary and comments
2	Interpretation	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, or (f) a mixture of 2 or more substances specified in a - e.
3	Community imports	Effectively they are treated as excise dutiable products even though duty may not be due
4	Voluntary warehousing	-
5	Treatment of warehoused special energy products	Treated as chargeable with excise duty if imported under duty suspension or warehoused
6	Distance sales of energy products	-