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HMRC internal manual

Oils Technical Manual

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


The definition for excise duty purposes of kerosene is included in the Glossary. As a heating oil, kerosene falls within the Customs Tariff definition of “medium oils” and is not separately defined.

It is important that kerosene-based products are not marketed as gas oil to the extent where the buyer might use the product as engine fuel with no tax having been paid (kerosene being nil rate). The product should also be marked to qualify either for the nil heating rate or the partially-rebated off-road kerosene rate.

It is possible for an imported heavy oil to be kerosene for excise duty and be within the ‘heavy oil’ definition for customs classification purposes.

Tax type

‘Excise’ kerosene described as ‘heavy’ oil is liable to oil duty at importation under Tax Type Code (TTC)541 unless it is marked.

Such importations are rare. Generally kerosene can be expected to be declared with TTC 551, provided that:

  • Either it is marked in accordance with the current UK Regulations; or
  • Such marking 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 1, Part 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).