HCOTEG60750 - Intra-EU Movements: Public Notice 179

Introduction

Public Notice 179 – ‘Mineral (Hydrocarbon) Oils : Duty and VAT : Warehousing and related procedures’ sets out the UK excise duty and VAT responsibilities of revenue traders importing, warehousing, refining, producing or marking mineral oil.

Specific information in respect of EU movements is covered in parts 5 and 7 of Notice 179.

PN 179 - Section 5

Section 5.2 deals with the procedures for oil shipped to the UK from other Member States of the European Union.

PN 179 - Section 7

Section 7.7 deals with the procedures for the movement of oil under duty suspension arrangements to other Member States (intra-EU movements)

Section 7.8 deals with the procedures for exports to non-EU countries via EU member states.

Movement of the oil products listed in Appendix I within the European Union (EU) is subject to the arrangements required in the Excise Movements Directive (Council Directive 92/12/EEC).

The requirements for the movement of excisable goods under duty suspension within the EU are set out in Public Notice 197 ‘Excise goods: holding and movement’.