HCOTEG152270 - Losses of oil removed under duty suspension: Receipts under duty suspension

Any discrepancies between the amount shown on the delivery document and the quantity received should be noted on the copy of the delivery document to be returned to the warehouse of despatch as a Certificate of Receipt. This will usually be made on the accompanying document, either W8 for intra-UK duty suspended movements or AAD for intra- EU duty suspended movements.

For Intra-warehouse movements in the UK, the Certificate of Receipt should be sent within 5 days of the goods being warehoused.

For Intra-EU movements, the Certificate of Receipt should be returned within 15 Days of the month.

Failure to do so may result in penalties being imposed and approval reconsidered.