The principal law governing the receipt of oils into
duty-suspended oils warehouses is the
Customs and Excise Management Act 1979 Part VIII
(in particular Section 93) and the
Hydrocarbon Oil Duties Act 1979 Sections 20 and
20A.
For further information on the Customs and Excise Management
Act 1979 see
HCOTEG30500.
For further information on the Hydrocarbon Oil Duties Act
1979 see HCOTEG see
HCOTEG31000.
