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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Exports: notices and other information


Notice 179 - Section 7

This guidance should be read in conjunction with Notice 179 which now contains most of the information on oils required by both members of the Oils trade and those staff involved assurance for reference.

The basic procedures for Exports are set out in Notice 179.

Paragraph 7.6 - deals with exports to Non-EU destinations and goods shipped as stores.

Paragraph 7.8 - deals with exports to non-EU countries including EFTA, free zones and free warehouses in non-EU countries via EU Member States.

Notice 172

Excise Duty Drawback on Ships and Stores explains what drawback of excise duty on ships and aircraft stores is. It also explains what traders have to do to in order to be able to claim drawback and to make a claim.

Notice 275

Export Procedures covers general information on the export procedures to be followed at UK ports and airports. It is a general guide to customs requirements for anyone involved in exporting goods, including exporters, agents, shipping companies, airlines, wharfingers, hauliers and loaders.

Notice 703

VAT: Exports and Removals from the UK, describes the VAT procedures, which apply to exports. It explains the conditions for zero-rating VAT on an export of goods. That is when the goods leave the European Union (EU). It also provides guidance on what exporters should do when they export goods in specific circumstances.

Other information

In addition to the information contained in Notice 179, staff responsible for export or staff who work for the Helpline should note the following:

  • Export licensing. Guidance can be found in C3-5 (export licensing) and in Volume 1, Part 4 of the Tariff.
  • Statistical Office. The shipping or export station should send the statistical copy (Copy 2) of form C88 to the Statistical Office, Sort Seat - Exports, to reach them within 5 days of the ship sailing, accompanied by a document batch header form C1344A. Where the Exporter submits a C81 following shipment it should be sent to the Statistical Office.
  • Non-production or short shipment. If oil removed without payment of duty for export is not produced or is short-shipped, the trader’s explanation should be sought. Where a satisfactory explanation is not forthcoming, duty should be called for.