Can vegetable oil be used or sold as motor fuel free of excise duty?
Vegetable oil (unused and used, processed or unprocessed) that is set aside or intended for use as motor fuel is liable to duty unless the producer is exempt as described in paragraph 4.2.1. Vegetable oil producers and retailers who make and supply their oils for cooking are not liable to register and account for duty on their sales if the oil is subsequently used as, or to produce, motor fuel. Cooking oil producers and retailers who supply direct to fuel producers and distributors are not liable for duty unless they have set aside all or part of their production as motor fuel. In these scenarios it is the fuel producer or distributor who is liable to register and account for duty.
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