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HMRC internal manual

Oils Technical Manual

Losses of oil removed under duty suspension: Receipts under duty suspension

Any discrepancies between the amount shown on the delivery document and the quantityreceived should be noted on the copy of the delivery document to be returned to thewarehouse of despatch as a Certificate of Receipt. This will usually be made on theaccompanying document, either W8 for intra-UK duty suspended movements or AAD for intra-EU duty suspended movements.

For Intra-warehouse movements in the UK, the Certificate of Receipt should be sent within5 days of the goods being warehoused.

For Intra-EU movements, the Certificate of Receipt should be returned within 15 Days ofthe month.

Failure to do so may result in penalties being imposed and approval reconsidered.