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HMRC internal manual

Customs Special Procedures Manual

Hydrocarbon oils: declaration for free circulation

In order to qualify for the relief, the oil must be entered to the appropriate end-use:

  • at importation, or
  • on delivery from warehouse, or
  • on delivery to approved premises (refinery
  • user/distributor or repayment users).

The procedures Imported Goods: End-use Relief should be followed apart from: for ‘tied oil’, the copy of the Form C88 (SAD) required by Notice 184A Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief may be used as the copy for End-use purposes

Declaration at import

The import declaration for mineral oil chargeable with EU Custom’s duty is to be completed to show that the oil is for delivery to:

  • home use ex-ship, or
  • a Customs or Excise warehouse, or
  • producer’s premises.

If the mineral oil is intended to be warehoused and the importer elects or is required to account for Customs duty on importation, the declaration is to be completed with the appropriate Home Use CPC.

Note: If Customs duty is to be paid or accounted for after the oil has been warehoused, Form C88A will be used as the Home Use warrant to be presented to the warehouse keeper.

End-use claim at importation

When End-use relief from Customs duty is claimed at importation, the declaration is to be coded for warehousing both for Customs duty and excise duty purposes, and Form C88 (SAD) fully completed as a claim for End-use relief.

The import declaration presentation point at the designated Customs office may accept payment or deferment of Customs duty and will deal with claims or tariff quota treatment, end-use, inward processing and goods for testing relief. Tariff Preferences Guidance Notes deals with exemption from or a reduced rate of Customs duty on grounds of origin. Any difficulty relating to Customs duty which is not resolved by line management should be referred to the end-use UoE in the first instance. If the UoE is unable to assist, then you should contact ECSM. When tariff quota arrangements apply, the directions of Tariff quotas are to be followed.