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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Imports of mineral oil: customs import reliefs

Oils may be the subject of claims made for relief from import duty and/or import VAT.

For further information on import reliefs, please see the appropriate notice and guidance.

Import Relief Notice Guidance
Tariff Quotas N 375 TOGN Tariff Quotas
End Use Relief N 770 ENU Imported Goods End use Relief
Tariff Preferences (Imports) N 826 IPGN Import Preferences
Inward Processing Relief N 221 IPR Inward Processing Relief
Goods for Processing N 237 PCC Processing under Customs Control
Goods for Testing N 374 R6-1 The Community System of Duty Reliefs