HCOTEG152260 - Losses of oil removed under Duty Suspension: Aim of this section

The aim of this section is to ensure that all losses of oil removed under duty-suspension are scrutinised and that duty is paid on any loss which is not satisfactorily accounted for.

This section applies to oil removed under duty suspension without payment of duty from a warehouse, refinery or producer’s premises, except if the removal is:

• Tied oil
• By way of a duty-suspended pipeline
• For exportation
• For shipment as ships’ or aircraft stores; or
• For first warehousing on importation
• Indigenous crude oil – unless there is evidence of fraud or illicit abstraction.

Losses arising in the course of removals to and from Naval Oil Fuel depots are to be dealt with as far as possible under this section.