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HMRC internal manual

Oils Technical Manual

Exports: Scope of guidance

This section is intended to assist oils assurance teams and other officers responsible for ‘Motor and Heating Fuel’ (Oil) warehouses and others involved in the export of oils.

This section of the guidance covers oils exported to non-EU destinations or shipped as stores.

The section on ‘Intra-EU Movements’ HCOTEG60000 covers products moved to other Member States, except that where the oil is shipped with no known final destination (shipment under orders) or where the purchaser is expected to further trade the product, the destination may be treated as an Export and will be covered in this section.


The law governing the control of the exportation of oils is the Customs and Excise Management Act 1979 (CEMA) and the Hydrocarbon Oils Duties Act 1979 (HODA) together with any regulations made under such Acts, and other regulations made for the implementation of EC Regulation No 2913/92 ( “Customs Code” ).