Directions for particular goods: Other imports
Oils imported in containers of 25 litres or less including samples
The Commissioners may allow the delivery of trade samples of oil into home use without payment of customs duty or excise duty. Relief may be claimed by use of Custom Procedure Code 40.00.49 or 49.00.48 as applicable (See R6-1 Section 12).
Fuel and lubricating oil remaining in the ordinary tanks of aircraft arriving from outside the UK are admissible free of duty.
Importation by the MoD
Apply the provisions of C2-29A (UK Government Imports) Paragraph 2.10.