council decis june authoris unit kingdom appli differenti rate excis duti fuel biodiesel accord articl direct eec ec council european union regard treati establish european commun regard council direct eec octob harmonis structur excis duti miner oil articl thereof regard propos commiss unit kingdom request authoris appli differenti rate excis duti biodiesel road fuel pure fuel blend diesel fuel cent volum accord en member state inform unit kingdom request develop renew energi biofuel encourag commun recent novemb commiss adopt action plan propos direct encourag substitut fuel transport sector start regulatori tax measur design promot biofuel derog request unit kingdom author line commun polici develop biofuel sector interest protect environ ensur secur energi suppli rate biodiesel set penc litr ultra low sulphur diesel ulsd equat excis duti penc euroc litr biodiesel current rate reduct excis duti propos unit kingdom proport percentag biofuel contain final product effect rate excis duti higher applic commun minimum rate accord council direct eec octob approxim rate excis duti miner oil gt tabl gt request reduct concern biodiesel fuel made biomass mean articl direct ec european parliament council septemb promot electr produc renew energi sourc intern electr market made fri oil road fuel differenti rate appli pure biodiesel point product import biodiesel pure fuel blend diesel fuel duti import blend payabl rate constitu part relev proport product cost biodiesel exce convent diesel retail price uncompetit duti reduct duti reduct intend offset addit product cost enabl biodiesel sold similar pump price convent diesel govern unit kingdom annual review product cost biodiesel monitor overcompens take place authoris grant appli period year commiss regularli review reduct exempt check distort competit hinder oper intern market incompat commun polici protect environ energi transport adopt decis articl unit kingdom authoris appli differenti rate excis duti road fuel biodiesel biodiesel pure road fuel biodiesel fuel made biomass mean articl direct ec made fri oil road fuel reduct excis duti greater amount excis duti payabl volum biodiesel present product refer paragraph elig reduct rate duti applic product refer paragraph compli term direct eec minimum rate laid articl thereof articl base annual review unit kingdom reduct excis duti adjust avoid overcompens extra cost involv manufactur biofuel articl decis expir march articl decis address unit kingdom great britain northern ireland luxembourg june council presid aria cañet oj direct amend direct ec oj oj direct amend direct ec oj