HCOTEG50250 – Imports: Scope of guidance

This section of the guidance covers mineral oils imported into the United Kingdom (UK) from outside of the European Union (EU).

Receipts from other EU Member States are covered in the section dealing with intra-EU movements, except for those shipments from other member states, where the destination was not known or was uncertain, which are treated as a re-import to the EU and which are covered here.

This section is intended to assist oils assurance teams and other officers responsible for refineries and import warehouses and does not replace C2-38 Hydrocarbon Oil Importation.

Oils assurance teams and other officers should retain and use C2-38, in particular Section 5 – ‘Oil removed from ships or aircraft’, and the associated tables, as a guideline.