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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Quantities to be shown in the accounts


The directions of Notice 179 part 4 apply to excise duty.

For customs duty purposes traders should be allowed to adopt the form and method of keeping customs duty stock accounts which best suits their accounting and operating procedures, subject to meeting the minimum requirements of Notice 171.

Customs Duty

You should discuss a producer’s proposal for keeping records and accounts dealing with customs duty due (or potentially due) at producers premises and confirm that they meet the requirements of ENU Imported End Use Relief guidance, and R6-1 The Community System of Duty Reliefs, Part 17 ‘Goods for Examination, Analysis or Test’. As far as possible, existing accounts should be adapted for the purpose.

Ensure that:

  1. the point at which chargeable oil is taken into use or process is agreed, and is clearly identified in writing;
  2. necessary undertakings are given;
  3. suitable records are set up for the purpose of making entry of oils as required by Notice 171;
  4. records similar to those in (3) are set up for oil within Tariff Commodity Headings 27.07 and 29.01 used in producers premises other than as motor and heating fuels;
  5. stock accounts provide the particulars required by Notice 171 and that suitable arrangements are made for taking and keeping account of oils entered for process but remaining unprocessed;
  6. suitable arrangements are agreed and suitable records set up to enable relief from duty on oil allocated for export production to be dealt with as described in Notice 171 and for the products of process to be properly accounted for.