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HMRC internal manual

Customs Special Procedures Manual

Hydrocarbon oils: time limit for completion of End-use

In most cases the time limit for completion of End-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 End-use within 6 months of production. The exceptions are:

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