I – Compulsory addition of biodiesel to diesel used
The publication of Decree-Law 49/2009 of 26 February brings with
it the compulsory addition of biodiesel to the road diesel used in
Portugal in the percentage, by volume, of 6% in 2009 and 10% in
2010. Nevertheless, road diesel must comply with European standard
EN 590 and thus until such time as this standard is altered, the
maximum percentage of diesel that may be added is only 5%. Once
again though, the national legislature has taken the initiative in
the apparent hope that the country can influence the advance of the
European process in respect of biofuel use.
This change to the composition of road diesel by the national
parliament comes about in the wake of the compulsory requirement to
add 5% biodiesel to coloured and marked diesel - commonly known as
agricultural or green diesel – which was introduced by
Decree-Law 89/2008 of 30 May and commenced on 1 July 2008.
The publication of this amendment means that all the diesel used
in Portugal must now contain 5% biodiesel – the maximum
permitted by EN 590 – which places the country at the
forefront in this field, although there is still no consensus in
the scientific field as to the benefits that biofuel holds for the
environment, whereas the overheads associated with its production
are well known.
II – The partial ISP exemption for biodiesel produced
and used in Portugal
Ministerial Order 353-E/2009, of 3 April, regulates several of
the aspects set out in the above-mentioned Decree-Law 49/2009 and
specifically seems to have established a system for calculating the
minimum and maximum prices that will inform the contracts under
which biofuel will be acquired from the national biofuel industry
for use on the national market, using international product and
currency quotations for the purpose.
The schedule to the ministerial order lists the national
biodiesel producers and the quantities that will benefit from a
partial exemption from the Petroleum and Energy Products Duty (ISP)
for which this product is eligible, which was set in 2009 by
Ministerial Order 134/2009, of 2 February, at €280 per
thousand litres. The beneficiary companies and the respective
quantities are as follows for this year and the next:
It can be concluded from the above...