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HMRC internal manual

Customs Special Procedures Manual

Hydrocarbon oils: common stock

You may also apply the directions of SPE16055 to the common storage of End-use oils with oils of the same commercial quality, technical characteristics and the same 8 digit Tariff sub-heading. Traders may also be allowed to store End-use oils in a mixture with: other petroleum products; or crude petroleum oils of tariff heading 270900.

Traders may keep common stock accounts, provided that the whole mixture is to undergo a specific process or chemical transformation, as described in SPE16540 and SPE16545.

Where the oils do not share the same commercial quality, technical characteristics and same 8 digit tariff subheading, common storage may be allowed where the whole mixture is to undergo one of the treatments referred to in the Additional Notes 4 and 5 to Chapter 27 of the Combined Nomenclature.