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Introduction
Ethanol/Gasoline Blending – Customs Classification versus Excise DenaturingWhen ethanol is blended with gasoline, it is important to distinguish between the concept of denaturing for customs classification purposes and complete denaturing for excise purposes. ...
Customs classification
For customs purposes, the starting point is the product as it exists at the point of customs classification. The composition and characteristics of the resulting product determine the applicable CN classification.Additional Note 12 to Chapter 22 of the Combine...
Excise denaturing
The concept of complete denaturing under the excise legislation has a different purpose.Article 27 of Council Directive 92/83/EEC provides an exemption from alcohol excise duty for alcohol that has been completely denatured in accordance with the applicable re...
Key distinctions Customs vs Excise
CustomsExcisePrimary questionWhat is the product for customs classification?Does the alcohol qualify as completely denatured for the excise exemption?Relevant assessmentProduct composition and characteristics as presentedCompliance with the legally prescribed ...
Practical guidance for blending operations
For an ethanol/gasoline blending operation, the two assessments should therefore be performed separately.Customs assessment: Determine the composition of the product after blending and apply the relevant CN classification rules. Where the mixture meets the con...
Evaluatie van de biodieseluitspraken
De uitspraken van de Rechtbank Noord-Holland van 1 september 2023, ECLI:NL:RBNHO:2023:8715, en het Gerechtshof Amsterdam van 25 februari 2025, ECLI:NL:GHAMS:2025:990, geven geen grond voor een algemeen verbod op gezamenlijke opslag en administratieve statustoe...
Gelijke handelskwaliteit en technische kenmerken: beoordeling in de biodieseluitspraken
De rechtbank aanvaardt dat verschillende biodieselsoorten voor gezamenlijke opslag als gelijkwaardig kunnen worden behandeld, ondanks verschillen in grondstof en bepaalde productspecificaties. Het hof laat deze vraag vervolgens uitdrukkelijk open. De uitsprake...
Executive summary — Gezamenlijke opslag en administratieve statustoerekening binnen een geïntegreerde terminal
De faciliteit van gezamenlijke opslag maakt het mogelijk om gelijkwaardige Unie- en niet-Uniegoederen binnen een geïntegreerde opslaginrichting op te slaan en hun douanestatus administratief te verantwoorden wanneer fysieke identificatie niet te allen tijde mo...
Executive summary — Common storage and administrative allocation of customs status within an integrated terminal
The common storage arrangement allows equivalent Union and non-Union goods to be stored within an integrated storage facility and their customs status to be accounted for through the records where physical identification is not possible at all times, or would ...
Pratical examples
Shared pipelines"Physical identification is not possible at all times, (...).” Starting position: Tank 1 contains Union goods (T2), Tank 2 contains the same product as non-Union goods (T1), and the shared pipeline contains a known T1 linefill.Allocation restri...
Evaluation of the biodiesel judgments
The judgments of the District Court of Noord-Holland of 1 September 2023, ECLI:NL:RBNHO:2023:8715, and the Amsterdam Court of Appeal of 25 February 2025, ECLI:NL:GHAMS:2025:990, provide no basis for a general prohibition on common storage and the administrativ...
The same commercial quality and technical characteristics: assessment in the biodiesel judgments
The District Court accepts that different types of biodiesel may be treated as equivalent for common storage, despite differences in feedstock and certain product specifications. The Court of Appeal subsequently expressly leaves this question open. The judgmen...
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