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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 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 , hereby make the following Regulations:

Citation and commencement

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

Interpretation

2. In these Regulations—

...

“ duty ” means any duty of excise;

...

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

...

...

“ 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, ...

(f)

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

(g)

aqua methanol.

...

Community imports

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary warehousing

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.

Treatment of warehoused special energy products

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

(2)Special energy product that is warehoused ... 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 ... (2) applies shall be treated as follows—

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

(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 (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;

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

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

Distance sales of special energy products

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment to other warehousing regulations

7. —(1) Amend the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 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; ” .

MW Norgrove

Commissioner of Customs and Excise

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

Status: The Excise Warehousing (Energy Products) Regulations 2004 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
The Excise Warehousing (Energy Products) Regulations 2004 (2004/2064)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
C1Regulations, 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)
C1Regulations, 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)
C1Regulations, 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)
C1Regulations, 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)
C1Regulations, 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)
C1Regulations, 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)
C1Regulations, 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)
C2Reg. 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)
F1Words 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.omitted
F2Words 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)omitted
F3Word 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)omitted
F4Word 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)substituted
F5Words 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)inserted
F6Reg. 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.omitted
F7Reg. 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.omitted
F8Words 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.omitted
F9Words 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.omitted
F10Reg. 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)inserted
F11Reg. 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.omitted
F12Reg. 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
M11979 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) .
M21979 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) .
M3Section 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) .
M4Section 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) .
M5S.I. 1999/1278 ; relevant amendment made by regulation 30 of S.I. 2002/501 .
Defined TermSection/ArticleIDScope of Application
dutyreg. 2.legTermfGin8oOK
special energy productreg. 2.legTermiyl0d7IF
the Oil Actreg. 2.legTermvAKJArJO
the relevant timereg. 5.legTerm4aJbg9Z3
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Excise Warehousing (Energy Products) Regulations 2004 2004 No. 2064 reg. 7 omitted The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 2024 No. 1262 reg. 8 Not yet

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