NEWS AND INSIGHTS

News and insights on ADM tax warehousing, excise duty and special fuels

Technical analysis, regulatory updates and product news for professional operators in the energy and petrochemical sector. Our vantage point is our core asset: the production and blending plant in Parona (Pavia), authorised as an ADM tax warehouse.

A technical column for sector operators

P.S.P. Passerini Special Products has operated since 1997 in Parona, in the province of Pavia, as a production and blending plant and, at the same time, as a tax warehouse authorised by the Agenzia delle Dogane e dei Monopoli (ADM) for energy and petrochemical products. Everything we publish in this section stems from this dual operational nature: we produce and blend own-brand products, we hold third-party goods under duty suspension and we manage, every day, the fiscal and customs obligations connected to the warehouse.

This column is aimed exclusively at professional operators: motorsport teams, importers and traders, Italian and foreign secondary warehouse keepers, energy companies and brands that produce under private label. The content is designed for those who have to make technical, fiscal or logistics decisions.

The thematic areas

Taxation and customs of energy products. Insights on the excise duty suspension regime, the EMCS system, e-AD and e-DAS documents, release for consumption and documentary traceability compliant with ADM obligations. We explain, in concrete terms, why working with an ADM-authorised tax warehouse means not tying up capital in duties until the moment of release for consumption.

Third-party warehousing and EU and non-EU movements. How the storage in a tax warehouse of goods owned by third parties works, with PSP in the role of authorised warehouse keeper and the principal retaining title to the product: the difference between the release for consumption of EU goods under duty suspension (e-AD, EMCS) and the nationalisation of non-EU products (customs clearance, duties and excise). This way you always know who is responsible for what before ADM.

Biofuels and the energy transition. News on HVO, biodiesel and FAME, on the RED III framework and on supply chain sustainability documentation. We always clarify the scope: the HVO and FAME biofuels handled are accompanied by the sustainability documentation of the certified supply chain of origin, attributable to the supplier and not to P.S.P., which is not ISCC certified.

Production, blending and quality. The value of quality control in an ISO 9001 certified plant: from the formulation of special and additised petrols to the preparation of solvents and hydrocarbons, through to additives and additive packages under the PSP brand. We always distinguish PSP-branded products, of our own production, from third-party goods held in third-party warehousing: title and responsibility remain with different parties. ISO 9001 quality control is the guarantee that every PSP-branded batch complies with the agreed specification, with documentary traceability compliant with ADM obligations.

Racing applications. Motorsport remains one of our specialisations and a proof of capability: racing fuels based on methanol, nitromethane and dedicated blends. It is a showcase of the formulation know-how we apply across the entire range, not the boundary of our scope.

Disclaimer. The products mentioned in this section are reserved for professional operators. Methanol- and nitromethane-based fuels and other components are subject to European regulations on precursors (Reg. UE 2019/1148): not for sale to private individuals.

From the formula to customs, a single point of contact

The common thread in all our content is simple: having a single point of contact that follows the product from formulation through to customs obligations. Production, blending, storage under duty suspension, ADM documentary management and EU and non-EU movements all converge on the same asset, the Parona tax warehouse. This is what allows us to talk, in these pages, about taxation, product and logistics with the same expertise.

Frequently asked questions

What is P.S.P. Passerini Special Products? It is a company in Parona (Pavia), active since 1997, simultaneously a production and blending plant and an ADM-authorised tax warehouse for energy and petrochemical products, ISO 9001 certified and operating only with professional B2B customers.

Who is the News and insights section aimed at? Exclusively at professional operators: motorsport teams, importers and traders, EU and non-EU secondary warehouse keepers, energy companies and private label brands. It is not aimed at the end consumer.

What is the difference between nationalisation and release for consumption under duty suspension? Nationalisation concerns non-EU goods and includes customs clearance, duties and excise. For EU products, by contrast, we speak of release for consumption under the duty suspension regime managed through e-AD and EMCS, without an import customs procedure.

Is methanol a biofuel? No. Methanol is a special fuel or petrol subject to full excise duty and does not fall within the RED III framework nor among sustainable biofuels. PSP treats it as an energy product distinct from the HVO and FAME biofuels.

Can I buy methanol- or nitromethane-based racing fuels as a private individual? No. They are products reserved for professional operators and some components are subject to European regulations on precursors (Reg. UE 2019/1148), not for sale to private individuals.

Talk to one of our B2B contacts

This section gathers our technical and regulatory insights for sector operators. Do you have a specific production, blending or third-party warehousing need? Talk to one of our B2B contacts: we respond only to professional operators.

Disclaimer. Enquiries are reserved for professional sector operators. Some products (including methanol- and nitromethane-based fuels) are subject to European regulations on precursors (Reg. UE 2019/1148): not for sale to private individuals.