SPE16535 - Hydrocarbon oils: time limit for completion of Authorised Use

Note: This manual is under review following Brexit and is likely to be withdrawn.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 most cases the time limit for completion of Authorised Use is twelve months from the date of declaration for free circulation, or from the date of transfer.

However, there are two main exceptions to this which must be put to the prescribed Authorised Use within 6 months of production. The exceptions are:

• products resulting from atmospheric distillation
• products obtained by chemical transformation.

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.