SPE16510 - Hydrocarbon oils: section summary

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

This Section gives details of how Authorised Use is applied to Hydrocarbon 0ils (HCOS).

The normal provisions of Authorised Use relief apply generally to HCOs, except as amended by this Section.

For further detailed information on Customs duty aspects of imports and control of HCO the guidance in Oils Technical Manual

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.