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HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
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Tied Oils: imports / exports and EU supplies: general

Any trader supplying tied oil to a destination outside of the UK must hold an individual approval regardless of the pack size of the product supplied.

Certain tied oils (Notice 184A section 19) are covered by the intra-EU movement requirement for excise goods introduced in 1993. The products covered by the intra-EU movement requirement for excise goods introduced in 1993 must travel with an Accompanying Administrative Document (AAD). Traders receiving goods must receipt and return copy 3 to their supplier. Traders supplying goods must obtain a receipted copy 3 from their customer.

There are exemptions to the intra-EU movement requirement for excise goods. These are detailed in Notice 184A section 19. These are for non-bulk movements only.

Some tax warehouses can be approved to deliver and / or receive certain duty suspended oils without an AAD under Article 20 (3) of Council Directive 2003 / 96. The effect of this is that your trader may receive container loads of tied oils from Europe accompanied only by commercial documentation and outside of the receipting requirements. Refer to Mineral Oil Reliefs Centre (MORC) or the Unit of Expertise for further details.

Any trader receiving or supplying the oils specified in Notice 184A section 19 should be approved as a tax warehouse.

The approval is issued by the MORC and requires the trader to provide in writing to them the following information:

When receiving tied oil

  • name
  • address
  • category of tied oil to be received and commodity code
  • estimate in litres of the amount of product to be received annually
  • EU Member State from where the tied oil will be purchased.

No guarantee is required from the UK trader for these movements.

When supplying tied oil

  • name
  • address
  • tied oil to be supplied and commodity code
  • estimate in litres and financial value of the amount of product to be supplied annually
  • largest single consignment in litres
  • EU Member State to where the tied oil will be supplied.

The trader will be required to provide a financial guarantee for these transactions - see Notice 184A section 7.

The products covered by the intra-EU movement requirement for excise goods introduced in 1993 must travel with an Accompanying Administrative Document (AAD).

Traders receiving goods must receipt and return copy 3 to their supplier.

Traders supplying goods must obtain a receipted copy 3 from their customer.

There are exemptions to the intra-EU movement requirement for excise goods. These are detailed in Notice 184A paragraph 19.4.