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HMRC internal manual

Oils Technical Manual

Deliveries from Warehouse: Scope of guidance

This section provides a broad overview on deliveries from warehouse; it covers duty-paid removal, oil removed duty-suspended for transfer to other mineral oils warehouses, or to export. It also covers those instances where duty has been conditionally relieved or suspended provided that the oil is put to an eligible use.

It does not cover either ‘EU Movements’ HCOTEG60000 or ‘Exports’ HCOTEG100000 which are dealt with in other sections of this guidance


The law governing the delivery of oils from warehouse is the Customs and Excise Management Act 1979 (CEMA) and the Hydrocarbon Oils Duties Act 1979 (HODA) together with any regulations made under such Acts.


A Guided Learning Unit on ‘Deliveries’: Reference 003201, is now available on Online Learning.