This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Oils Technical Manual

Intra-EU Movements: Notice 179


Notice 179 - ‘Mineral (Hydrocarbon) Oils : Duty and VAT : Warehousing and related procedures’ sets out the UK excise duty and VAT responsibilities of revenue traders importing, warehousing, refining, producing or marking mineral oil.

Specific information in respect of EU movements is covered in parts 5 and 7 of Notice 179.

N 179 - Section 5

Section 5.2 deals with the procedures for oil shipped to the UK from other Member States of the European Union. More detail is to be found in Notice 197.

N 179 - Section 7

Section 7.7 deals with the procedures for the movement of oil under duty suspension arrangements to other Member States (intra-EU movements)

Section 7.8 deals with the procedures for exports to non-EU countries via EU member states.

Movement of the oil products listed in Appendix I within the European Union (EU) is subject to the arrangements required in the Excise Movements Directive (Directive 2008/118).

The requirements for the movement of excisable goods under duty suspension within the EU are set out in Notice 197 (HMRC website) Receipt into and removal from an excise warehouse of excise.