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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Deliveries from Warehouse: Removals to other installations under duty suspension: Accompanying documentation form W8 and Scheduling

Duty-suspended movements within the UK require accompanying documentation (Form W8). Financial guarantees may also be required for some movements. Warehouses can have their own commercially produced version provided that it meets the requirements of HMRC and is approved by us. The authority for these requirements is contained within Regulation 6 of the Excise Warehousing (etc) Regulations 1988 (EWER).

Scheduling of W8s

W8s may be scheduled in the following circumstances:


Where pipelines are subject to a warehouse approval, monthly schedules of movements may be accepted instead of W8 forms.

Low risk road movements

In situations where there are frequent road movements of low risk products we may consider monthly scheduling of W8 forms.