HCOTEG210500 - Tables: Table B - Procedures for the removal of oil sludge or contaminated oil from ships and aircraft from foreign
- General
Notice of any removal must be given to the officer in accordance with agreed local procedure.
- Means of disposal
Oil may be disposed of in the following ways:
Destruction, provided that the oil is not burnt to
produce useful heat. In any case where there is a duty liability
(i.e. other than TTC 551 and 570) duty is to be charged before
removal to the furnace operator.
Warehousing, at a duty-suspended approval
warehouse or in refinery (producers premises) for blending or
re-processing.
Removal to oil recoverers and launderers. In this
case an import declaration (C88) is required so that the
appropriate duty can be secured.
Re-export. Normal Export procedures apply.
- Water content
The importer is responsible for establishing and declaring the actual water content, and in the absence of suspicion, official samples are not to be drawn.
- Regular removals
At places where there are regular removals of large quantities of waste oils, e.g. Cross channel ports, managers may agree a procedure, suitably adapted to take account of local circumstances, involving:
- Prior approval of the importers who can use the scheme
- Form of prior notice before oil is removed
- Security for duty accruing in the calendar month, if deemed necessary; and
- Lodgement of an omnibus import declaration monthly in arrears of importation, and payment of duty and VAT.
