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HMRC internal manual

Oils Technical Manual

Tables: table H - deliveries to United States forces

(See also X-44 Visiting Forces, Section 4 - Hydrocarbon Oils)

A: United States Forces

The owner of the oil in warehouse:

  • Has a contract with the US visiting force for supply of oil
  • Holds a signed requisition (C185) from a responsible officer for each consignment delivered under the contract
  • Retains the signed requisitions for production to the Local Officer under locally agreed arrangements

The warehousekeeper:

  • Checks that the owner of the oil in the warehouse has a valid contract with US visiting forces and that they hold a signed requisition (C185) from a responsible officer of the US Forces for each consignment delivered under the contract. As part of the nomination process, the warehousekeeper should obtain a copy of the C185 for retention.
  • May deliver aviation fuel, motor spirit and heavy oil free of customs duty, excise duty and VAT for use exclusively for official purposes by US Forces.
  • Is to obtain a valid certificate of receipt for each delivery and retain it for an officer’s inspection.
  • Is only to accept as valid those certificates of receipt that are signed by (1) a responsible officer or non-commissioned officer of the US Forces or (2) an authorised civilian employee of the US Forces.
  • Is to produce the relevant certificate of receipt to the warehouse officer under locally agreed procedures. Where such deliveries are numerous, a schedule of the receipts is to be produced together with the supporting certificates.
  • Retain all written notifications of named civilian employees of US Forces authorised to sign certificates of receipt.

The warehouse officer * is to:

  • Ensure that the warehousekeeper and/or owner of the oil in warehouse complies with these requirements
  • Examine as part of a risk based programme the written notification of authorised signatories and the certificates of receipt for satisfactory agreement and completion
  • Occasionally select certificates of receipt for verification by the local officer for the base. Details from such certificates are to be sent to the local officer at the place of receipt, which is to include the following information:
  1. delivery ticket number and date delivery made;
  2. receiving service unit and name of signatory on the certificate;
  3. grade and quantity delivered.
  • Ask the local officer whether the consignment was received in full
  • Inform the warehouse-keeper by issue of a request for explanation (see paragraph 14.9.4, ‘Losses of oil removed under duty-suspension in the ‘Deficiencies in warehouse section of this guidance) if the receipt of any consignment is not confirmed.
  • Institute normal transit loss procedure in respect of any quantity of oil not accounted for satisfactorily.
  • Maintain a station record of verifications made and any enquiries and duty demands resulting

B: United States AAFES/Navy Exchanges

The warehouse-keeper:

  • May deliver motor spirit, kerosene and heavy oil for road fuel free of customs duty, excise duty and VAT to the AAFES and USNX.
  • Is to follow the same procedure as applies to duty free deliveries to US Forces

The officer for the warehouse is to follow the guidance in the paragraph above *.

C: Use of duty paid oil in the course of fulfilling contracts for the carriage of personnel and other US government contracts.

When a claim for repayment of excise duty on oil, supplied to US Forces is allowed, repayment of any customs duty charged may also be allowed if evidence of customs duty payment is produced. The first document from each supplier providing evidence of customs duty payment is to be verified, with verification thereafter reduced to one document in twenty. In the absence of evidence of customs duty payment the claimant is to be instructed to delete that part of the claim. Such oil is not regarded as exported: accordingly no claim for export relief can be made.

D: Deliveries from duty paid stock (netting arrangements).

Persons supplying the US forces who are approved for oils ex-warehouse under duty deferment must use the netting procedure when making deliveries from duty-paid stock.

This enables approved suppliers to make supplies at duty exclusive prices from duty paid stock held at nominated locations. Repayment of the duty is achieved by credit adjustment to the net duty liability as shown on the HO10 duty deferment warrant.

Claims made by this method are subject to separate procedures and are controlled at the Central Accounting point. Full details of the procedures for approval and accounting can be found in Notice 179, Section 12.

HMRC Central Accounting Point Officers will exercise control of all adjustments made under this procedure and initiate any verification action required to ensure the eligibility, accuracy and completeness of any HO65 claims received.