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HMRC internal manual

Oils Technical Manual

Imports of mineral oil: scope of guidance

This section of the guidance covers mineral oils imported into the United Kingdom (UK) from outside of the European Union (EU).

Receipts from other EU Member States are covered in the section dealing with intra-EU movements, except for those shipments from other Member States, where the destination was not known or was uncertain, which are treated as a re-import to the EU and which are covered here.

Imports are covered in Notice 179 section 5.