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HMRC internal manual

Oils Technical Manual

Relevant Law: Scope of guidance

This section provides a short précis of relevant sections of the law which applies to oils, where this might not otherwise be apparent. This is important to bear in mind, as much of the legislation regarding oils is contained in the Customs and Excise Management Act 1979 (CEMA) and is more specifically connected with warehousing.

The aim of this section is to help Staff find out what is in excise law more quickly and to explain how we currently view the law. Whilst some information on customs law including on EU Regulations is given here, the full details are to be found in the Purple Books 3A and 3B.

As this section does not seek to cover all possibilities, it is very important that if after reading it, you have identified any errors, or you feel that further clarification is required on any aspect of oils law, that you should bring this to the attention of the Fuel Duty Policy Team.

For details of how to contact the Oils Team please see HCOTEG10770 in the ‘Introduction and overview of oils activity’ section of this guidance.