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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
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Imports of Mineral Oil: Directions for particular goods: Gas oil

Definitions

For excise duty purposes the definition of Gas oil is included in the Glossary.

The definition of gas oil for customs tariff classification purposes is different, and that definition is given in the Tariff (Volume 2, Chapter 27, Additional Notes 2(e) and (f).

N.B. It is possible for an imported ‘Heavy’ Oil to be a gas oil for excise duty and not a gas oil for customs duty classification, according to the distillation characteristics.

Tax type

Excise gas oil described as conventional DERV is liable to oil duty at importation under TTC 541, whatever the proper Tariff Commodity Code (CMCD) may be.

Other excise gas oil can qualify for the reduced rate of excise duty under TTC 556 provided that:

  • Either it is marked and dyed in accordance with the current UK Regulations; or
  • Such marking and dyeing is waived by the Commissioners.

The Additional Information (Box 44 of Form C88) must be completed accordingly. (See the Tariff, Volume 3, Appendix C5).

As indicated in the Tariff, Volume 12, Aviation Turbine Fuel (AVTUR) is eligible for rebate without marking. However this waiver is conditional upon the oil being intended for use as fuel in aircraft engines.

Accordingly Revenue Code ‘04’ must be declared (Tariff, Volume 3, Appendix C5).