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Statutory Instruments

2004 No. 2064

CUSTOMS AND EXCISE

The Excise Warehousing (Energy Products) Regulations 2004cross-notes

Made

6th August 2004

Laid before Parliament

10th August 2004

Coming into force

1st September 2004

M1,M2The 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 commencementcross-notes

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

Interpretationcross-notes

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)

F3 biodiesel, ...

(f)

a mixture of two or more substances specified in paragraphs (a) to (e) [F4, orF4]

(g)

[F5 aqua methanol.F5]

F1...

Community importscross-notes

F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary warehousingcross-notes

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 productscross-notes

F75.—(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(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).

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

(a)M3biodiesel shall be treated as charged by section 6AA(1) of the Oil Act (biodiesel);

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

(b)M4vegetable 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;

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

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

Distance sales of special energy products

F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment to other warehousing regulations

F137. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

MW Norgrove

Commissioner of Customs and Excise

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

Status: There are currently no known outstanding effects for The Excise Warehousing (Energy Products) Regulations 2004.
The Excise Warehousing (Energy Products) Regulations 2004 (2004/2064)
Version from: 3 March 2025

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
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)
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)
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)
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)
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)
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)
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. omitted
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) omitted
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) omitted
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) substituted
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) inserted
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. omitted
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. omitted
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. omitted
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. omitted
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) inserted
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. omitted
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
F13 Reg. 7 omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 8 omitted
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).
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).
Defined Term Section/Article ID Scope of Application
duty reg. 2. def_65afe3e77a
special energy product reg. 2. def_2fc5636cd9
the Oil Act reg. 2. def_5b83fb2873
the relevant time reg. 5. def_c78db67f45

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