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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Intra EU Movements: Scope of guidance


This section of the guidance covers movements of oils between the United Kingdom and other EU Member States.

Although a common system operates within the European Union (EU) the guidance is directed at movements involving the UK and does not attempt to deal, for example, with problems stemming from movements between other Member States.

This guidance should be read in conjunction with Notice 179 as the notice now contains the majority of the information on oils required by members of the oils trade and staff involved in oils assurance.


This section is intended to assist oils assurance teams and other officers responsible for refineries and import or export warehouses.

Where shippers have used the “uncertain destination” facility the movements will be treated as non-EU and will be covered instead in the guidance relating to imports or exports.