Imports of Mineral Oil: Directions for particular goods: Tied oils
Hydrocarbon Oil Duties Act 1979, section 9 provides authority for the Industrial Relief schemes described in Notice 184A (HMRC website) - Mineral (hydrocarbon) oil put to certain use: Excise duty relief.
Oils released for home use without payment of excise duty to persons approved under these provisions are known as Tied Oils.
They should not be confused with oils which have not been released for home use from warehouses and which remain under duty-suspension.
Importers who are approved to use or deal in Tied Oils must quote their approval number on the import declaration, and enter the goods to the Tied Oils Customs Procedure Code (CPC) 40 00 18. VAT will be due.