These Regulations, which come into force on 1 December 1995, apply to producers of liquids in respect of which excise duty is charged by section 6A of the Hydrocarbon Oil Duties Act 1979 (“chargeable liquids”).

Section 6A gives effect to the first sentence of paragraph 3 of article 2 of the Council Directive 92/81/EEC of 19.10.92 on the harmonization of the structures of excise duties on mineral oils (O.J. L316, 31.10.92, p.12). The rates of excise duty envisaged by section 6A(3) are governed by a related Treasury Order: The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 No. 2716.

Regulation 2 is concerned with interpretation.

Regulation 3 requires the producer to make entry of his production premises in accordance with section 108 of the Customs and Excise Management Act 1979 before making use of a chargeable liquid himself or sending out such a liquid, unless those production premises are already entered in accordance with that section.

Regulation 4 requires a producer, when sending chargeable liquids out of his entered premises, to issue to the consignee a delivery note bearing a serial number and containing the particulars specified in the schedule 1 to the Regulations.

Regulation 5 requires the producer to furnish a return to the Commissioners of Customs and Excise containing details set out in schedule 2, and pay the duty due, by the 15th day of the month (or previous business day) following the preceding month in which he has sent out or used chargeable liquids at his premises.

Regulation 6 requires the producer to make and keep a fuel substitutes record containing particulars specified in schedule 3.