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HMRC internal manual

Oils Technical Manual

Imports of mineral oil: law

The UK law governing the control of the importation of oils is the Customs and Excise Management Act 1979 (CEMA) and the Hydrocarbon Oils Duties Act 1979 (HODA) together with any regulations made under such Acts.

The EU law governing the control of the importation of oils is Council Regulation 2913/92/EEC (establishing the Community Customs Code) and Council Regulation 2454/93/EEC ( laying down provisions for the implementation of Customs Code), together with Council Regulation 2658/87/EEC on the tariff and statistical nomenclature and on the Customs Tariff, which governs the classification of imported goods and Commission Regulation 2388/2000/EC which amended Annex 1 to Council Regulation 2658/87/EEC.