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HMRC internal manual

Customs Special Procedures Manual

Hydrocarbon oils: goods which cannot be put to the prescribed End-use

Hydrocarbon oil waste may be disposed of without duty charge in accordance with Notice 179 Mineral (Hydrocarbon) Oils: Duty and VAT: Warehousing and Related Procedures, paragraph 7.14 (up to Section 2, Sections 3 - 5, Section 6 - 8, Sections 9 - 15, apps A - L, apps M - V).

Goods may be exported outside the EU at the trader’s request. End-use will be considered complete upon production of the necessary export documentation. Drawback (or netting) of any excise duty paid at importation or subsequently may be claimed in accordance with S2-9 HCO: Dbk. However, for mixtures of unlike oils put into common stock the trader must arrange for the whole mixture to be either:

  • exported beyond the Customs territory of the EU, or
  • destroyed under Customs’ supervision (any products resulting from destruction may be dutiable).