New edition of HMRC Notice 179 on Motor and Heating Oils Published by Nick Boley
May 10, 2013, 11:24
Filed under: Customs | Tags:

Her Majesty’s Revenue and Customs, HMRC, have published a revision of Notice 179, Motor & Heating fuels: General information and accounting for Excise Duty & VAT. (May 2013)

This replaces the previous version of this notice (March 2013). The changes to the Notice include amendments to Annex B which covers testing methods for fuels.


EU amends Regulation on alcohol denaturing for excise duty exemption by Nick Boley
February 22, 2013, 09:44
Filed under: Customs, EU Information, Uncategorized | Tags: , ,

The European Commission have published a new regulation – Commission Implementing Regulation (EU) No 162/2013 – which amends the Annex to Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty.

It provides a full list of substances which are authorised for use throughout the European Union for the complete denaturing of alcohol, and confirms that the denaturing procedure to be used in all Member States should consist of a mixture of 3 litres of isopropyl alcohol (IPA), 3 litres of methyl ethyl ketone (MEK) and of 1 gram of denatonium benzoate per hectolitre of absolute alcohol.

It also lists additional denaturing procedures which are permitted for use in some individual Member States.

The determination of denaturants according to EU Regulation is undertaken in appropriate laboratories in order to confirm that duty-exempt alcohol is correctly denatured.

European Commission proposes tighter controls on drug precursor chemicals by Nick Boley
September 27, 2012, 12:30
Filed under: chemicals, Customs, EU Information | Tags: ,

The European Commission has proposed that tighter controls be brought in to cover drug precursor chemicals. Chemicals used in the manufacture of illicit drugs also have many legitimate uses, such as in the manufacture of pharmaceuticals, perfumes and plastics.

The first proposal covers ephedrine and pseudoephedrine, which are used to make flu and allergy medicines, but are also illegally exploited to produce methamphetamines (a.k.a. meth, ice, speed or crack).

The second proposal covers trade in acetic anhydride which, although legally traded for use in many industrial processes, is also used in the illicit manufacture of heroin.

These proposals will require authorities to be able to identify umambiguously these chemicals, as well as measuring them in mixtures, for effective enforcement of any subsequent regulation.