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HMRC internal manual

Oils Technical Manual

Deliveries from Warehouse: Removals to other installations under duty suspension: Duty-suspended removals


Oil may not be removed under duty-suspension to other duty-suspended installations except in the circumstances described in Notice 179, Section 2 and under the restrictions on removal described in paragraphs 5.4 and 7.3.1.

For further information see also HCOTEG92020 in this section of the guidance.

Liability for excise duty on duty-suspended removal

For each consignment delivered the warehouse-keeper must show clearly in the relative stock account the quantity and the purpose for which it is delivered.

Dual loads

Any application to remove oil under duty-suspension in a tank wagon or craft which also carries duty-paid oil at the same time should be dealt with in accordance with Table G HCOTEG211750. Tied oil may be conveyed in transport, carrying duty-paid oil provided you are satisfied that accurate account can be taken of the tied oil at the place of receipt.

Diversions to alternative duty-suspended premises

In exceptional circumstances oil removed under duty-suspension may be diverted to other duty-suspended premises provided such premises are eligible to receive it.