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HMRC internal manual

Oils Technical Manual

Relevant Law: Customs and Excise Management Act 1979 (CEMA)

CEMA is a wide ranging act containing most of our powers to search and question and we have not listed every section here that could conceivably be used.

CEMA is prefaced with a long alphabetical list of definitions. Whilst this list refers only to this act it can be taken that these definitions will hold true for other purposes and acts.

Section Section title Summary and comments
3 Application to pipe-lines The terms shipping and loading where used, are to be applied to pipelines, importer can be the owner of the pipeline - any power we have for import and export we can apply to pipelines but this doesn’t have to be applied in the same way as we would for conventional imports and exports.
19 Appointment of ports …by us - we can define a port.
24 Control of movement of goods by pipeline Pipelines for import or export must be approved by us to conditions we can set.
46 Goods to be warehoused without payment of duty …being any goods permitted to be entered for warehousing. (Please also see EWER. and section 10A in particular).
58C Pipe-lines and export of ships and aircraft This covers export of oils by pipeline - presentation of goods by notification to us
92 Approval of warehouses power to do so and power to set conditions as we see fit. For imported goods chargeable for excise duty, goods to be used as ships stores, UK made goods we allow these to be stored without paying duty, and imported goods on drawback.
93 Regulation of warehouses and warehoused goods Authority to make regulations for warehouses - i.e. authority for EWER
94 Deficiencies in warehoused goods Who is liable, how, who and when to assess including penalties (can be used to assess duty on unexplained warehouse losses after allowing an agreed amount for natural losses, e.g. evaporation).
95 Deficiencies in warehoused goods occurring in course of removal from warehouse without payment of duty The same provisions as 94 apply except that the occupier of the warehouse is not liable.
96 Deficiency in certain goods moved by pipe-line have to have the duty paid on them unless it’s proven to be a loss by ‘natural wastage’ such as evaporation, or due to legitimate cause.
97 Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line If an officer causes losses in the course of his duty then there is no compensation. If an officer causes loss by criminal activity then compensation is due including refund of duty.
98 Procedure on warehouse ceasing to be approved. Please see the ‘Warehouse-keepers and owners of warehoused goods regulations 1999’ (WOWGR)
100G Registered excise dealers and shippers includes registered consignees approved to discharge movements of oil under duty suspension. We approve and register them under this section, but also reds, e.g. RDCO’s (Section 24AA HODA) and authorised warehousekeepers (Regulation 3 of WOWGR)
100H Registered excise dealers and shippers regulations Long list of powers enabling us to regulate activities as we see the need.
100J Contravention of regulations etc  
108 Making of entries ( of premises ) Entry of premises (onto a register ) is a notification that the trader has to make prior to commencing production, and this should not be confused with either the power to enter (go into) premises or with Import Entry (a declaration of the imported goods and the basis of their value).
109 New or further entries of same premises  
110 Proof of entries  
111 Offences in connection with entries  
157 Bonds and security …can be required for any condition we set for ‘mineral oils’. ( Bonds have been replaced by guarantees ).
158 Power to require provision of facilities …meaning facilities for our officers.
159 Power to examine and take account of goods  
160 Power to take samples  
161 Power to search premises: writ of assistance  
161A Power to search premises: search warrant  
162 Power to enter land for or in connection with access to pipe-lines  
163 Power to search vehicles or vessels  
Part X Duties and drawbacks - general provisions