This section provides a short précis of relevant sections
of the law which applies to oils, where this might not otherwise be
apparent. This is important to bear in mind, as much of the
legislation regarding oils is contained in the Customs and Excise
Management Act 1979 (CEMA) and is more specifically connected with
warehousing.
The aim of this section is to help Staff find out what is in
excise law more quickly and to explain how we
currently view the law. Whilst some information on
customs law including on EC Regulations is given
here, the full details are to be found in the Customs Duties
‘Red’ handbook published by LexusNexis Tolleys
As this section does not seek to cover all possibilities, it
is very important that if after reading it, you have identified any
errors, or you feel that further clarification is required on any
aspect of oils law, that you should bring this to the attention of
the Oils Team (Policy).
For details of how to contact the Oils Team please see
HCOTEG10770 in the
‘Introduction and overview of oils activity’ section of
this guidance.
