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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Exports: Other duty free deliveries

Oil fuel supplied to the Ministry of Defence

Heavy oil shipped direct from warehouse as bunkers on HM Ships may be delivered free ofduty without the application required in HCOTEG92110 ‘Applicationfor duty-free supply’. Vessels undergoing sea-trials on behalf of the Ministry ofDefence (Navy) (MoD(N)) may be included in this arrangement, but shore engine or basintrials are not eligible for duty free use.

Where duty-free delivery occurs a MoD(N) receipt should be furnished to thewarehousekeeper for each delivery. This receipt is normally given on a “BunkerDelivery Note” specifying the quantity and description of oil shipped and signed bythe Engineer or Commanding Officer of the ship.

Deliveries to United States Forces

Oil may be delivered from duty-suspended storage to the United States Forces free ofall duty and VAT for use exclusively for official purposes by these forces.

Table H HCOTEG212000 applies

Alternatively these products can be delivered from duty-paid stock and the duty charge“netted”.

Deliveries to the United States Army and Air Force Exchange Service and United StatesNavy Exchange

Supplies of motor spirit and heavy oil for road fuel may be delivered fromduty-suspended storage to the United States Army and Air Force Exchange Service (AAFES)and the United States Navy Exchange (USNX) free of customs duty, excise duty and VAT.

Table H HCOTEG212000 should be followed.

Deliveries to NATO aircraft

Supplies of aviation fuel may be delivered free of all duty and VAT to visiting NATOaircraft (other than the United States and UK).

Table H HCOTEG212000 should be followed asfar as applicable.

Reference to NATO authorities for verification of deliveries is not required.

References in these instructions to NATO Forces or Units are to be construed as applyingto Forces or Units of a NATO country engaged on official duties in this country whether onspecific NATO business or not.