SPE16550 - Hydrocarbon oils: Propane and Butane
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
Importations under the Authorised Use sub-headings listed below are subject to the general controls noted in this section:
- 27111219 Propane of a purity not less than 99% - for other purposes.
- 27111291 Propane, other for undergoing a specific process.
- 27111293 Propane, other for undergoing chemical transformation by a process other than those specified in sub-heading 27111991.
- 27111310 Butanes for undergoing a specific process.
- 27111330 Butanes for undergoing chemical transformation by a process other than those specified in respect of sub-heading No 27111310.
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.