SPE16500 - Hydrocarbon oils: contents
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
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SPE16510Section summary
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SPE16515Scope of Authorised Use relief for Hydrocarbon Oils
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SPE16520Authorised Use authorisation to trade in HCO
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SPE16525Declaration for free circulation
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SPE16530Assurance
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SPE16535Time limit for completion of Authorised Use
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SPE16540Collection of Customs duty on chargeable products under chemical transformation relief
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SPE16545Warehouse and refinery procedures for relief under Tariff headings
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SPE16550Propane and Butane
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SPE16555Stock accounts and supplementary declarations
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SPE16560Goods which cannot be put to the prescribed Authorised Use
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SPE16565Common stock