HMRC internal manual

Oils Technical Manual

Deliveries from Warehouse: Removals to other installations under duty suspension: Waterborne cargoes

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Traders may use either of the procedures below for ships or craft carrying oil for discharge at two or more places.

When specific parcels are consigned to each place, each parcel should be treated as a distinct removal, except that if there is an excess deficiency in any consignment, the cargo may be treated as one consignment.

The despatching warehousekeeper may be allowed 7 days to apportion the total quantity loaded between various destinations and may do so in proportion to the respective out-turns.

Action under the ‘Losses of oil removed under duty suspension’ in the ‘Deficiencies in Warehoused oil’ Section of this guidance should be related to each consignment after apportionment. You may allow the trader to off-set a deficiency in one portion against an excess landing in another, or treatment of the total cargo as one consignment.