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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Imports of mineral oil: Notices

Notice 179 - Section 5

This guidance should be read in conjunction with Notice 179 as the notice now contains most of the information on oils required by both members of the Oils trade and those staff involved in assurance for reference.

The basic procedure for the importation of non-EU oil is covered in paragraph 5.1 of Notice 179.

Imports of oil from other member states are covered in paragraph 5.2.

Receipts of oil where the final destination had been uncertain at the time of despatch are covered in paragraph 5.3.2.

Notice 171

If the oil is liable to customs duty the directions of Notice 171 - Hydrocarbon Oils: Customs Duty must be followed.

Notice 101

Notice 101 - Deferring duty, VAT and other charges, explains how payment of Customs duty at importation may be deferred.

Notice 702

Notice 702 - VAT: Imports explains how imported goods are treated for VAT purposes.

Notice 702/8

Notice 702/8 gives information on the VAT treatment of goods entered into, supplied within and removed from fiscal warehouses.

Note: Information about Fiscal warehousing was previously included in Notice 702/9 Warehouses and Free Zones, which has now been cancelled.

All relevant information about Fiscal warehousing is now contained in 702/8.

Notice 702/9

Notice 702/9 VAT: Imports - Customs procedures with economic impact, End-use Relief and Free zones, explains the import VAT treatment of goods which are entered into and removed from customs suspensive regimes, and free zones.