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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Tables: table A - procedures for dealing with uncontaminated bunkers removed from ships or aircraft from foreign ports and airports

Mineral Oil stores may be removed from ships or aircraft from foreign ports and airport, subject to the procedures below.

  1. Place of re-landing

May take place at:

  • An approved place; or
  • Elsewhere (provided the ship or aircraft is undergoing repair and a request for attendance is lodged).
  1. Import declaration

May be declared for:

  • Home use
  • Warehousing under duty-suspension
  • Transhipment
  • Re-shipment or destruction
  1. Marked oils

Marked and dyed Gas Oil (MGO) or marked Kerosene (MKO) may be declared for home use at a rebated rate of duty, subject to the provisions of the Tariff (Volume 3, Appendix C5)

  1. Unmarked oils

Un-marked and un-dyed gas oil or unmarked kerosene declared for Home use is liable to duty at the TTC 541 rate

Note: The term “Gas oil” includes Marine Diesel Oil (MDO) and special distillates or blends used as ships bunkers.

  1. Heavy Fuel oil

Heavy Fuel oil declared for Home use is liable to duty at a rebated TTC 561 rate of duty.

  1. Oil landed for short period: subsequent re-shipment intended
* Ensure that the import declaration made prior to removal includes security for duty; control landing and re-shipment and refund/release security on proportion of quantity of oil actually re-shipped (storage losses to be duty-paid).
* Notice of removal. The person responsible for removal must give prior notice to HMRC (see Notice 263, Section 2.7), and produce a copy of the entry made.
* Place of short-term storage. Generally no objection need be raised to the tank, barges or other places of storage, provided they are secured and safe access is available at reasonable times.
* Disposal.
* Reshipment. May be allowed on any ship provided that the ship is entitled to use duty-free stores.
* Home use. May be declared for warehousing or for home use, on payment of the appropriate duty and VAT.
* Trader records. Accounts must be kept by those responsible for storing mineral oil under these arrangements, and be produced at any time for official audit.
  1. Oil removed from coasters undergoing long-term repair

All such oil re-landed must be either declared for warehousing on duty-suspension or for home use ex-ship on payment of the appropriate Excise Duty and VAT.