Other specific goods: linseed oil
Under Tariff sub-heading 15151910, there is a reduced rate of duty for linseed oil intended for technical or industrial use, other than the manufacture of foodstuffs for human consumption. Where linseed oil is used exclusively for industrial purposes the controls to be operated are as follows:
Authorisation for importers or traders claiming End-use for linseed oil
Importers of linseed oil and those traders withdrawing such oil from a warehouse, must be authorised for End-use purposes. However, customers of such traders do not need to be authorised for End-use.
Simplifications applicable to linseed oil
End-use can normally be considered complete once an authorised trader has delivered the linseed oil to a customer within the UK. Any delivery to a customer in another Member State is permissable providing the traders records reflect the transfer accurately.