Fuels subject to the suspension arrangement

Excise duty regulations for fuels subject to the suspension arrangement differ from the regulations for other fuels.

Under the suspension arrangement, payment of excise duty is deferred during the manufacturing, processing, storage or transportation of fuel within the EU. Handling of fuels under the suspension arrangement requires specific permission from the Swedish Tax Agency. There are four types of permissions, which allow different actions:

warehouse keeper
registered consignor
registered consignee
temporarily registered consignee

The fuels listed below are subject to the rules of the suspension arrangement:

Fuels subject to the rules of the suspension arrangement
Code	Description
E200	Vegetable and animal oils, products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel (article 20.1 a of Council Directive 2003/96/EC)
E300	Mineral oils (energy products), products falling within CN codes 2707 10, 2707 20, 2707 30 and 2707 50 (article 20.1 b of Council Directive 2003/96/EC)
E410	Leaded petrol falling within CN codes 2710 12 31, 2710 12 51 and 2710 12 59 (article 20.1 c of Council Directive 2003/96/EC)
E420	Unleaded petrol falling within CN codes 2710 12 31, 2710 12 41, 2710 12 45 and 2710 12 49 (article 20.1 c of Council Directive 2003/96/EC)
E430	Gasoil (diesel fuel oil), unmarked, falling within CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17 and 2710 20 19 (article 20.1 c of Council Directive 2003/96/EC)
E440	Gasoil (diesel fuel oil), marked, falling within CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17 and 2710 20 19 (article 20.1 c of Council Directive 2003/96/EC)
E450	Kerosene, CN code 2710 19 21, and unmarked kerosene, CN code 2710 19 25 (article 20.1 c of Council Directive 2003/96/EC)
E460	Kerosene, marked, CN code 2710 19 25 (article 20.1 c of Council Directive 2003/96/EC)
E470	Heavy fuel oil, products falling within CN codes 2710 19 62, 2710 19 64, 2710 19 68, 2710 20 31, 2710 20 35 and 2710 20 39 (article 20.1 c of Council Directive 2003/96/EC)
E480	Products falling within CN codes 2710 12 21, 2710 12 25, 2710 19 29 and 2710 20 90 (only products where less than 90% by volume – including losses – distills at 210 °C and at least 65% by volume – including losses – distills at 250 °C according to the ISO 3405 method, equivalent to method ASTM D 86) in commercial bulk transportation (article 20.1 c of Council Directive 2003/96/EC)
E490	Products falling within CN codes 2710 12 11, 2710 12 15, 2710 12 70, 2710 12 90, 2710 19 11, 2710 19 15, 2710 19 31, 2710 19 35, 2710 19 51 and 2710 19 55 (article 20.1 c of Council Directive 2003/96/EC)
E500	Liquefied petroleum gases and other gaseous hydrocarbons (LPG) falling within CN codes 2711 12 11–2711 19 00 (article 20.1 d of Council Directive 2003/96/EC)
E600	Saturated acyclic hydrocarbons, CN code 2901 10 (article 20.1 e of Council Directive 2003/96/EC)
E700	Cyclic hydrocarbons falling within CN codes 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 (article 20.1 f of Council Directive 2003/96/EC)
E800	Products with CN code 2905 11 00 (methanol [methyl alcohol]), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (article 20.1 g of Council Directive 2003/96/EC)
E910	Fatty-acid mono-alkyl esters, containing at least 96.5 percent esters by weight, with CN code 3826 00 10 (article 20.1 h of Council Directive 2003/96/EC)
E920	Products falling within CN codes 3824 99 86, 3824 99 92 (except corrosion inhibitors containing amines as active ingredients and inorganic composite solvents and thinners for clear varnishes and similar products), 3824 99 93, 3824 99 96 (except corrosion inhibitors containing amines as active ingredients and inorganic composite solvents and thinners for clear varnishes and similar products) and 3826 00 90, if these are intended for use as heating fuel or motor fuel (article 20.1 h of Council Directive 2003/96/EC)
E930	Additives falling within CN codes 3811 11, 3811 19 00 and 3811 90 00

“CN code” refers to classification of goods according to Combined Nomenclature.

Codes and code descriptions for excise-duty-liable energy goods are set out in Annex II to the Council Directive (EC) No. 684/2009 of 24 July 2009.

Did you find this information helpful?

Leave a review at YourEurope.com

Other languages

Fuels subject to the suspension arrangement

Kontakta oss

Hitta snabbt

Aktuellt