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

HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Operations in Warehouse: Activities in warehouse

Permitted operations

Operations which are permitted within an approved warehouse are covered in Notice 179 Section 6.1.

Oil used in a warehouse

Oil used in a warehouse is to be charged with excise duty subject to any rebate, which would be allowable on delivery for home use. Customs duty is to be charged where appropriate.

Control of waste oil from interceptors

Control of recoverable or waste oil from interceptors is covered in Notice 179 Section 6.4.

Disposal and/or destruction of duty free defective oil, waste oil or sludge ex-warehouse

A warehousekeeper wishing to destroy defective oil, waste oil or sludge at the installation or to remove it elsewhere for that purpose is required to do so under the terms of Notice 179 paragraph 7.13.

If the trader proposes either to sell the oil or use it to produce useful heat, duty at the appropriate rate (based on the declared quantity of oil present) must be paid.