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HMRC internal manual

Oils Technical Manual

Receipts into Warehouse: Goods which may be received into an oil warehouse

Descriptions of oil

Most oil duty-suspended warehouses are approved as both customs and as excise warehouses (tax warehouses) for the purposes of Directive 2008/118 for the receipt of any description of oil.

We may restrict the approval to particular descriptions of oil and there are a small number of installations where the approval is restricted in this way.

Subject to these restrictions, any description of mineral oil may be deposited and stored in any approved vessel or place in a warehouse. This applies whether or not UK excise duty and EU customs duty have been paid, but credit for any excise duty previously paid on oil received into warehouse is allowable only in the circumstances stated in HCOTEG72000.

Used Oil

Used oil may be received into a warehouse approved for receipt of the description of oil in question. Credit for duty paid on such oil is not allowable except as expressly authorised in HCOTEG72800. In order that the receipt of used oil can be properly accounted for, traders must arrange to accumulate small quantities in duty-paid storage and warehouse them monthly or at other suitable periods or batches. The return to warehouse of small quantities of duty-paid oil is to be discouraged.

Goods other than mineral oil

Goods other than mineral oil or additives or road fuel substitutes may not be deposited in, or added to oil in, any approved vessel, storage place or pipeline unless the premises are approved as an oil (motor and heating fuel) producers’ premises.

Examples of such goods are:

  • Composite goods (goods containing or which are produced from oils);
  • Minerals which are not liquid at 15ºC; and
  • Non-mineral substances.


For information on Imports see part 5.1 of Notice 179 and the section on ‘Imports’ in this guidance HCOTEG50000.

Receipt of tied oil or duty-paid oil from repayment users

Tied oil and duty-paid oil from repayment users may be taken into warehouse.

In the case of tied oils the warehousekeeper is to provide notification to the supplying user/distributor of the quantity of tied oils received.

The supplying tied oils user/ distributor must keep all trade records and documents relating to such movements, and include details of these deliveries in Box 7 of their HO34 return.

Oil received from repayment users is not entitled to duty credit, since it would not meet the terms of HCOTEG71750.

Duty-paid oil

All other oil, including any duty-paid oil, received into warehouse is to be dealt with as “other receipts”. The warehousekeeper’s record must show the quantity and description of the (duty paid) oil and from where it was received.

For used oil accumulated in duty-paid storage for deposit in warehouse, the warehousekeeper must keep a record at the premises where it is accumulated, showing details of receipts and of the disposal of the used oil.

Remnants left in craft

Any remnant on board a craft or ship on arrival at a duty-suspended warehouse may be received into warehouse, or with your agreement constructively warehoused.

The restrictions on duty credit, described in HCOTEG71750 are applicable.

If a removal advice is received from the previous discharge point, the consignment is to be treated as a removal under duty suspension. Otherwise the oil is to be dealt with as “other receipts”.