Most oil duty-suspended warehouses are approved as both customs
and as excise warehouses (tax warehouses) for the purposes of
Directive 92/12/ EEC (as amended) for the receipt of any
description of oil.
We may restrict the approval to particular descriptions of oil and there are a small number of installations where the approval is restricted in this way (see Public Notice 179B).
Subject to these restrictions, any description of mineral oil may be deposited and stored in any approved vessel or place in a warehouse. This applies whether or not UK excise duty and EU customs duty have been paid, but credit for any excise duty previously paid on oil received into warehouse is allowable only in the circumstances stated in HCOTEG72000.
Used oil may be received into a warehouse approved for receipt
of the description of oil in question. Credit for duty paid on such
oil is not allowable except as expressly authorised in
HCOTEG72800. In order that the
receipt of used oil can be properly accounted for, traders must
arrange to accumulate small quantities in duty-paid storage and
warehouse them monthly or at other suitable periods or batches. The
return to warehouse of small quantities of duty-paid oil is to be
For further information on waste, contaminated, accidentally mixed and recovered oil, see X- 99, Oils Assurance – Waste Oil.
Goods other than mineral oil or additives or road fuel
substitutes may not be deposited in, or added to oil in, any
approved vessel, storage place or pipeline unless the premises are
approved as an oil (motor and heating fuel) producers’
Examples of such goods are:
For information on Imports see part 5.1 of Public Notice 179 and the Section on ‘Imports’ in this guidance HCOTEG50000.
Tied oil and duty-paid oil from repayment users may be taken
In the case of tied oils the warehousekeeper is to provide notification to the supplying user/distributor of the quantity of tied oils received.
The supplying tied oils user/ distributor must keep all trade records and documents relating to such movements, and include details of these deliveries in Box 7 of their HO34 return.
Oil received from repayment users is not entitled to duty credit, since it would not meet the terms of HCOTEG71750.
All other oil, including any
duty-paid oil, received into warehouse is to be
dealt with as “other receipts”. The
warehousekeeper’s record must show the quantity and
description of the (duty paid) oil and from where it was received.
For used oil accumulated in duty-paid storage for deposit in warehouse, the warehousekeeper must keep a record at the premises where it is accumulated, showing details of receipts and of the disposal of the used oil.
Any remnant on board a craft or ship on arrival at a
duty-suspended warehouse may be received into warehouse, or with
your agreement constructively warehoused.
The restrictions on duty credit, described in HCOTEG71750 are applicable.
If a removal advice is received from the previous discharge point, the consignment is to be treated as a removal under duty-suspension. Otherwise the oil is to be dealt with as “other receipts”.