This act regulates excise duty taxation as well as control on production, use, storage, movement and securing of goods subject to excise tax. It also regulates the excise duty taxation of fuels from renewable energy sources. Regarding the use of biofuels, the following financial incentives are applied: a reduced rate of excise duty for unleaded petrol when bioethanol with 4% to 5% of volume has been added; a reduced rate of excise duty for gas oil when biodiesel with 4% to 5% of volume has been added.