Customs Flash, energy edition, number 7-2012
Mixing of gas or fuel oils containing biodiesel
When Commission Regulation 1006/2011 entered into force, new classification codes were introduced as of January 1, 2012. Specific classification codes applicable for gas and fuel oils containing biodiesel were introduced. Due to this change it wasn’t possible anymore to store gas or fuel oils without biodiesel and gas of fuel oils with biodiesel under the same customs warehouse procedure and in fee zones, because in the new Combined Nomenclature they were classified under different classification codes. From a customs point of view, storing these types of products together would be mixing, which is not allowed under the customs warehouse procedure and free zone. Therefore the Commission has amended Regulation 2454/93 (Community Customs Code Implementing Provisions).