Import declarations are to be made in accordance with the Tariff (Volume 3, Part 3) on forms C88.
The import declaration is to express the liquid quantity in
standard litres.
For imports of oil in drums of standard capacity, the
assessment of quantity may be based on invoice details.
For bulk imports by Road Tank Wagon, import assessment is
generally simple provided that the documents accompanying the
declaration have sufficient detail and the gross weight and tare of
the wagon is stated.
Bulk importations by ship may be declared on the basis of the
Bill of lading or Ship’s report quantity, but neither can be
regarded as sufficiently accurate for assessment of the quantity
for excise duty.
The import account is to be taken on the basis of actual
measurement. Most oil imported into the UK is carried in bulk oil
tankers and the normal means of establishing the quantity liable to
duty is by dipping the shore receipt tanks before and after
discharge (usually in calibrated shore tanks). This can be done
either by the importer or by an independent firm whose accounts can
be accepted for official purposes.
The unit of measurement of oil for excise duty purposes is the standard litre, and it is essential that the quantity or volume of mineral oil imported is established accurately.
The import VAT liability of oil is set out in the Tariff (Volume
2) supplemented by Public Notice 701/19.
Such liability is part of the import declaration.
See also the section on Value Added Tax
HCOTEG160000 in this guidance.
The import declaration (C88) for oil chargeable with EU Customs
duty is to be completed to show that the oil is for delivery to:
• Home use ex-ship; or
• a Customs or Excise (Tax) warehouse
If the oil is to be warehoused and the importer elects or is
required to account for customs duty on importation, the
declaration is to be completed with the appropriate warehousing
CPC.
