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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Duty deferment traders: Introduction


See the section on ‘Central Accounting Points’ in this guidance HCOTEG130000 for further information on the use of excise duty deferment by oils traders

Deferment of excise duty is introduced in Notice 179 Section 10

Notice 179, paragraph 10.19 instructs traders on procedures for notifying alterations to their duty deferment approvals. In addition to the copy notification received from the trader, the CAPO will receive confirmation of the revised detail from CDO (MORC and eventually Glasgow) on Form C1210.

You must ensure that traders use the correct accounting periods and payment dates as shown at paragraph 10.6 of Notice 179.

Customs duty, VAT and Excise duty deferment at importation

Notice 101

The procedures to be followed are given in Notice 101

Customs duty deferment ex duty-suspended warehouse

When customs duty is to be paid by means of a duty deferment account the total for each Tariff commodity code should be included in the return on Form C88A for each accounting period. In other cases the duty must be paid to the HMRC on Form C88A before the oil is taken for use or is disposed of after process.

Excise duty deferment ex duty-suspended warehouse

See HCOTEG131750 in the ‘Central Accounting Points’ section in this guidance.

Central accounting point records

Traders must collate at one central accounting point, details of all dutiable deliveries, duty credits and rebates. Additional records must be set up there, so that traders can properly control their duty liabilities.

See the section on ‘Central Accounting Points’ HCOTEG130000 in this guidance and Notice 179 paragraph 10.17 for further details.

Allocation of duty deferment guarantee levels

See HCOTEG131750 in the ‘Central Accounting Points’ section of this guidance.