Red Diesel Abroad
Although it is still legal to purchase red diesel for use in pleasure craft in the UK, this is not the case in many other EU countries. Boaters who have filled their tanks with red diesel in the UK occasionally experience difficulties whilst abroad.
Boaters who have filled their tanks with red diesel in the UK should be permitted to use this fuel elsewhere in the EU.
The EU Directorate-General for Taxation and Customs has confirmed that:-
- "According to the Community excise legislation and the jurisprudence of the European Court of Justice, in case of fuel transported in the normal fuel storage tank, the excise duty is chargeable in the Member State of acquisition according to the national rules
- It falls upon the Commission to enforce the compliance of national legislation with Community law
- People can acquire red diesel in the UK and use it legally in another member state of the European Union, if transported in the normal fuel storage tank."
A copy of the letter the RYA received from the EU Directorate-General for Communication is provided under downloads. The document contains the letter as received (in English) and translations into relevant languages obtained by the RYA.
The EU Directorate-General for Communication has indicated that the onus of proving that full duty has been paid remains strictly with the purchaser.
Since writing this letter, however, in July 2011 the European Commission has opened infringement proceedings against the UK in relation to the UK's continued use of marked 'red' diesel for the propulsion of recreational craft where the full duty has been paid. Until these infringement proceedings have been concluded, the formal position under EU law will remain unclear.
Specific Advice for Boaters visiting Belgium:-
The RYA has received reports of fines from boaters who have been found with marked 'red' diesel in their tanks in Belgium, despite having the paperwork to show that it is duty paid. If you go to Belgium with marked 'red' diesel in the tanks of your boat, you must be aware that you risk receiving a significant fine. The RYA is working to address this issue - learn more.
Specific Advice for Boaters visiting Netherlands:-
According to the Embassy of the Kingdom of the Netherlands in London, the official policy for the use of Red Diesel in the Netherlands is as follows:
"You can fill up your tanks with red diesel, but not take more fuel with you then the amount [capacity] of your tanks. You have to be able to show the receipt, which can’t be older than 1 year old. On the receipt should be written that “the difference in tax between white and red diesel is paid by [to] the UK Government (the 60/40 notice)”. According to the Dutch Customs this should be on the receipt automatically [we take this to mean it must be printed not hand written]. If you keep to these points and can show the above mentioned papers and notes the Dutch Customs can’t fine you.
"The National Office Customs Administration of the Netherlands is aware that the Regional Custom Offices are not always dealing in according to this policy and have made the National Policy clear, once again, to all the Regional Offices. The National Office has made it clear to us that if you still would get a Fine, they only can investigate this on an individual basis and advise that in that case you keep all the paperwork."
Specific Advice for Boaters visiting France:-
The Customs Attaché of the French Embassy in London has confirmed that:
1. If the owner is a British resident and the vessel is in French waters on a temporary basis (holiday), the vessel may arrive in France with red diesel in its tank, refuel with correctly taxed diesel during its stay in France and return to Great Britain without a problem.
2. If the vessel is to remain in France for an extended stay, invoices for diesel purchases should be retained for three years to demonstrate that duty paid fuel has been purchased since the boat’s arrival in France. Your fuel invoices, should be kept on board to demonstrate you have acted in good faith, should your boat’s fuel be subject to inspection.
You should however be aware that it is prohibited to purchase rebated diesel for recreational boating in France.
Advice for boaters visiting other EU member states:-
The RYA recommends that recreational boaters visiting other EU member states:-
- Keep receipts for diesel purchased in the UK, to prove that it was bought in the UK, and request that your retailer marks them "duty paid".
- You should also log the date of refuelling and engine hours to reinforce these records;
- Do not carry red diesel anywhere other than in their craft's main fuel storage tanks; and
- Do not purchase red diesel in a country where the purchasing of rebated fuel by leisure craft is prohibited by law
Still have more questions? Contact at legal@rya.org.uk or telephone 0844 5569519