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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Tables: table B - procedures for the removal of oil sludge or contaminated oil from ships and aircraft from foreign ports and airports

  1. General

Notice of any removal must be given to the officer in accordance with agreed local procedure.

  1. Means of disposal

Oil may be disposed of in the following ways:

Destruction, provided that the oil is not burnt to produce useful heat. In any case where there is a duty liability, duty is to be charged before removal to the furnace operator.

Warehousing, at a duty-suspended approval warehouse or in refinery (producers premises) for blending or re-processing.

Removal to oil recoverers and launderers. In this case an import declaration (C88) is required, if from outside the EU, so that the appropriate duty can be secured. Otherwise, follow the EU imports guidance in Notice 197.

Re-export. Normal export procedures apply.

  1. Water content

The importer is responsible for establishing and declaring the actual water content, and in the absence of suspicion, official samples are not to be drawn.

  1. Regular removals

At places where there are regular removals of large quantities of waste oils, e.g. Cross channel ports, managers may agree a procedure, suitably adapted to take account of local circumstances, involving:

  • prior approval of the importers who can use the scheme
  • form of prior notice before oil is removed
  • security for duty accruing in the calendar month, if deemed necessary; and
  • lodgement of an omnibus import declaration monthly in arrears of importation, and payment of duty and VAT.