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HMRC internal manual

Customs Special Procedures Manual

Hydrocarbon oils: End-use authorisation to trade in HCO

Traders wishing to import or receive the type of hydrocarbon oil goods quoted in the Trade tariff, Volume 1, Part 12.12 need to be authorised for End-use relief.

In addition to the basic checks needed for the authorisation and consideration of any transfers/movements, you need to:

  • ensure the oil is of a type eligible for End-use relief and is to undergo a qualifying process, and
  • ensure that the trader understands that certain products resulting from specific processes or chemical transformation may be chargeable with Customs duty under Additional Note 5 to Chapter 27 of the Tariff, and that satisfactory arrangements are in place to account for such products.