This section provides a broad overview on deliveries from
warehouse; it covers duty-paid removal, oil removed duty-suspended
for transfer to other mineral oils warehouses, or to export. It
also covers those instances where duty has been conditionally
relieved or suspended provided that the oil is put to an eligible
use.
It does not cover either ‘EU Movements’
HCOTEG60000 or ‘Exports’
HCOTEG100000 which are dealt with in
other sections of this guidance
The law governing the delivery of oils from warehouse is the Customs and Excise Management Act 1979 (CEMA) and the Hydrocarbon Oils Duties Act 1979 (HODA) together with any regulations made under such Acts.
A Guided Learning Unit on ‘Deliveries’: Reference 003201, is now available on Online Learning.
