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HMRC internal manual

Customs Special Procedures Manual

Hydrocarbon oils: assurance

Responsibilities of the control officer

The control officer is the officer for the premises to which the oil is taken, as, in most cases, the processes qualifying for End-use will be carried out at approved premises already under excise control.

Warehouse control procedure

The general directions of Hydrocarbon Oils Strategy (HCOS) Customs duty regarding storage, stock accounts and payments of Customs duty on certain imported oils apply to End-use oils entered for warehousing.

Each claim to End-use relief on delivery from a warehouse to the user is to be made on Form C88 (SAD). The appropriate Customs Procedure Code (CPC) should be used. A copy of the removal entry should be retained in the trader’s records.

When goods are transferred within the UK, a copy of the commercial invoice will suffice.