SPE16430 - Other specific goods: linseed oil

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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 Authorised Use for linseed oil

Importers of linseed oil and those traders withdrawing such oil from a warehouse, must be authorised for Authorised Use purposes. However, customers of such traders do not need to be authorised for Authorised Use.

Simplifications applicable to linseed oil

Authorised Use can normally be considered complete once an authorised trader has delivered the linseed oil to a customer within the UK.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.