SPE16525 - Hydrocarbon oils: declaration for free circulation

Note: This manual is under review following Brexit and is likely to be withdrawn.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

In order to qualify for the relief, the oil must be entered to the appropriate Authorised Use:

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

The procedures Imported Goods: Authorised 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 Authroised 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.

Authorised Use relief claim at importation

When Authorised 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 Authorised 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,Authorised 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 Authorised Use Unit of Expertise (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.

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.