payment of excise duty

However, by a treasury order dated 18 December 1690, he was relieved from the payment of excise duties.

Producers may use oil without payment of excise duty:

Warehousekeepers and producers may deliver process oils without payment of excise duty provided they move between tax warehouses.

This section explains what duty deferment is, and how to apply for approval to defer payment of excise duty.

If you brew or package beer, you may also apply for registration to hold beer on your premises without payment of excise duty.

Duty suspended goods: Goods held or moved without payment of excise duty under officially authorised arrangements.

If you are authorised you can benefit from a reduction in your deferment guarantee by not providing security for your deferred payments of excise duty.

Oil for exportation or shipment as ships' stores may be removed from a warehouse or mineral oil producers' premises without payment of excise duty.

An excise warehouse approved for the supply of excise goods to entitled passengers without payment of excise duty.

A place of security approved by HMRC for the storage of goods without payment of excise duty.

You can apply for authorisation if you are seeking deferment approval, or if you already hold a guarantee to defer payments of excise duty.

Warehousekeepers and producers may deliver motor and heating fuel without payment of excise duty to other premises approved to warehouse such products under the conditions set out in section 7.

The Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc.) Regulations 2004, Regulation 10 & 11.

Under the Excise Payment Security System (EPSS) you can apply for authorisation to defer payments of excise duty without providing a guarantee.

The Excise Warehousing (Energy Products) Regulations 2004 provide for 'special energy products' such as biodiesel to be stored and moved without payment of excise duty.

Motor and heating fuel may be used without payment of excise duty in connection with the production and refining of oil, in premises entered and used for such production (see section 3).

The law restricts the activities that can be conducted in an excise warehouse to the 'deposit, keeping and securing' of goods without payment of excise duty (CEMA 92(1)).

Part 7 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc.) Regulations 2004 allows relief from duty on biofuels used for electricity generation.

The Swedish Government has introduced a bill (Proposition 1998/97: 100) to extend powers to carry out checks on the payment of excise duties, owing to the increase in cross-border trade in alcohol and tobacco.

Additionally, the Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc.) Regulations 2004, as amended in 2007, require producers to keep and maintain a motor fuels record.

However, you may supply IDA or TSDA to another Member State without payment of Excise duty if it has been incorporated into a product that is not fit for human consumption.

Since 1 February 2007, anyone making deferred payments of excise duties when goods (alcohol, tobacco and oils) are removed to the UK home market from an excise warehouse or upon importation has been required to provide an excise duty guarantee.

Application for authorisation to make payment of excise duties without guarantee (Acrobat PDF, 64KB) Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.

The Other Fuel Substitutes (Payment of Excise Duty etc) Regulations 1995, SI 1995/2717 ('the 1995 Regulations') make various provisions regarding the payment of duty, making of returns and keeping and preservation of the fuel substitutes record.

Section 127A of CEMA and the Excise Duties (Deferred Payments) Regulations 1992 (SI 1992 No. 3152) provide that the payment of excise duty on mineral oils may be deferred subject to certain conditions imposed by HMRC.