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HMRC internal manual

Oils Technical Manual

Deliveries from Warehouse: Removals to other installations under duty suspension: W8 forms, and losses

Goods entered for removal from an excise warehouse must travel with an accompanying W8 document, which has been completed in accordance with the instructions on the reverse of the W8. In the case of pipelines, the W8 will be forwarded separately. If all the goods described on the W8 do not arrive at the consignee’s address, duty may be due on the whole consignment.