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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Receipts into Warehouse: Law

The principal law governing the receipt of oils into duty-suspended oils warehouses is the Customs and Excise Management Act 1979 Part VIII (in particular Section 93) and the Hydrocarbon Oil Duties Act 1979 Sections 20 and 20A.

For further information on the Customs and Excise Management Act 1979 see HCOTEG30500.

For further information on the Hydrocarbon Oil Duties Act 1979 see HCOTEG see HCOTEG31000.