# The Excise Warehousing (Energy Products) Regulations 2004 S.I. 2004/2064 · made 6 August 2004 · revised to 3 March 2025 These Regulations, which come into force on 1st September 2004, provide for the application to certain energy products (“special energy products”) of the Community-wide system of holding and movement of excise products under duty suspension arrangements. Provision is made in respect of how that system is to operate in the UK. PDFs: Printed copy https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004/pdf/uksi_20042064_en.pdf; Explanatory Memorandum https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004/pdf/uksiem_20042064_en.pdf ## Introductory text CUSTOMS AND EXCISE 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: ## 1 Citation and commencement These Regulations may be cited as the Excise Warehousing (Energy Products) Regulations 2004 and come into force on 1st September 2004. ## 2 Interpretation 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. ... ## 3 Community imports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Voluntary warehousing 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. ## 5 Treatment of warehoused special energy products (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. ## 6 Distance sales of special energy products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Amendment to other warehousing regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature MW Norgrove Commissioner of Customs and Excise New King’s Beam House 22 Upper Ground London SE1 9PJ ## Explanatory note (This note is not part of the Regulations) These Regulations, which come into force on 1st September 2004, provide for the application to certain energy products (“special energy products”) of the Community-wide system of holding and movement of excise products under duty suspension arrangements. Provision is made in respect of how that system is to operate in the UK. Regulation 2 defines certain terms used in these Regulations, such as “Community duty suspension arrangements”, “special energy product” and “occasional importer”. Regulation 3 provides for the compulsory warehousing of Community imports of special energy products that are imported duty suspended, subject to special rules for certain types of Community imports. Regulation 4 provides for the voluntary duty suspended warehousing of special energy products that are not chargeable with duty under the Oil Act. Regulation 5 makes provision regarding how special energy products that are warehoused or subject to other duty suspension arrangements are to be treated while warehoused or under those arrangements. The provision includes treating the special energy products, while they are warehoused or subject to other duty suspension arrangements, as charged to duty under specified enactments. Regulations 6 and 7 make consequential amendment to other warehousing regulations. These Regulations and the other warehousing regulations that now apply to special energy products by virtue of the provision made in these Regulations, give effect to Article 20(1) of Council Directive 2003/96/EC (of 27th October 2003 restructuring the Community framework for the taxation of energy products and electricity) in respect the application of the Community-wide duty suspension system to special energy products. A transposition note for the directive is available at www.hmce.gov.uk. A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies. --- Source: https://www.legislation.gov.uk/uksi/2004/2064 (the official version) Page: https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.