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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Deliveries from Warehouse: Notices

Notice 179 Section 7

This guidance should be read in conjunction with Notice 179 as the notice now contains most of the information on oils required for reference by both members of the oils trade and those staff involved in assurance, and as this information is not fully reproduced here.

Notice 179 Section 7 covers deliveries.

Appendix K lists Delivery Notes and alternative Delivery Documents: Statements and Particulars required.

Notice 101

Notice 101 - Deferring duty, VAT and other charges, explains how payment of Excise duty on removal to home use may be deferred.

Notice 171

Notice 171 - Hydrocarbon Oils: Customs Duty covers the payment of customs duty.

Notice 184A

Notice 184A Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief explains how traders may obtain relief from excise duty on oil put to certain uses under what is known as the ‘Tied Oils Scheme’, or ‘Industrial Relief Scheme’.

Notice 263

Notice 263 Marine Voyages - Excise duty relief for mineral (hydrocarbon) oil is about the entitlement and procedures for obtaining duty-free oil or reclaiming excise duty on fuel used in vessels to make ‘marine voyages’.