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HMRC internal manual

Oils Technical Manual

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 ‘Application for duty-free supply’. Vessels undergoing sea-trials on behalf of the Ministry of Defence (Navy) (MoD(N)) may be included in this arrangement, but shore engine or basin trials are not eligible for duty free use.

Where duty-free delivery occurs a MoD(N) receipt should be furnished to the warehousekeeper for each delivery. This receipt is normally given on a “Bunker Delivery Note” specifying the quantity and description of oil shipped and signed by the 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 of all 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 from duty-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 NATO aircraft (other than the United States and UK).

Table H HCOTEG212000 should be followed as far 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 applying to Forces or Units of a NATO country engaged on official duties in this country whether on specific NATO business or not.