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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Losses of oil removed under Duty Suspension: Aim of this section

The aim of this section is to ensure that all losses of oil removed underduty-suspension are scrutinised and that duty is paid on any loss which is notsatisfactorily accounted for.

This section applies to oil removed under duty suspension without payment of duty from awarehouse, refinery or producer’s premises, except if the removalis:

  • Tied oil
  • By way of a duty-suspended pipeline
  • For exportation
  • For shipment as ships’ or aircraft stores; or
  • For first warehousing on importation
  • Indigenous crude oil – unless there is evidence of fraud or illicit abstraction.

Losses arising in the course of removals to and from Naval Oil Fuel depots are to bedealt with as far as possible under this section.