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HMRC internal manual

Oils Technical Manual

Deficiencies of Warehoused Oil: Accidental losses of duty-suspended oil in transit.

Traders

Warehouse-keepers and carriers of duty-suspended oils are responsible for reporting accidental losses to the Local Officer under locally agreed procedures, producing evidence of loss and applying for remission of duty.

See Notice 179 Section 14 ‘Deficiencies in warehoused oil’