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HMRC internal manual

Oils Technical Manual

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).

Surplus stores

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.