Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Section 8 - Road Fuel Gas
Section 6(1) makes a distinction between 1) hydrocarbon oil imported into the UK, and 2) hydrocarbon oil produced in the UK and delivered for home use.
UK produced hydrocarbon oil, is not charged with, nor is it subject to, duty unless it is delivered to home use. So, for example, oil produced in the UK that is used within the refinery (i.e. it never leaves the refinery to be delivered for home use) will not be charged with duty.
Although it is commonly understood that the excise duty is payable when the oil is delivered for home use, Section 6 of HODA, the section that creates the charge, has no actual requirement to pay the charged duty. Accordingly, Regulation 4 of the Hydrocarbon Oil Regulations (HOR) 1979 is used to make an obligation to pay. Regulation 4 of HOR also applies to regulations 15, 16 and 17 of the Excise Warehousing etc Regulations (EWER) to entered premises and refineries as though they were warehouses.
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