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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Deliveries from Warehouse: Credit of duty

Application for duty credit which may be allowed

Applications for credit of customs or excise duty paid in error may be allowed if made within 3 years of duty payment AND if,

  • Any consignment is included twice in the account for duty; or
  • As a result of a genuine error on the part of the consignor or consignee, duty is paid on oil which at the time of delivery from duty-suspended storage was clearly intended to be removed under duty-suspension or supplied as tied oil; or
  • The approval of the consignees premises for the receipt of that oil under duty-suspension or as tied oil has not been granted at the time of delivery of such oil but was granted subsequently with retrospective effect to a date not later than the time of receipt of the oil; or
  • Customs duty was paid at the warehouse in error on oil not chargeable with such duty; or
  • The trader can show beyond any doubt that overpayment has resulted from an error in taking account.

Other applications

Except as above or as specifically provided elsewhere in this guidance, no cognisance should be taken of mineral oil after delivery on payment of duty and no credit of duty should be allowed.

If application is made for repayment of duty on the grounds that the oil has been lost or destroyed after payment of duty, the applicant should be informed that the oil has passed out of official charge and no further official cognisance can be taken of it.

Similarly a belated claim for rebate on oil delivered at the full rate of duty on the grounds that un-rebated oil was ordered and/or delivered in error and was used for purposes for which rebated oil could have been properly used should be rejected.