This guidance should be read in conjunction with
Public Notice 179 as the notice now contains most
of the information on oils required for reference by both members
of the oils trade and those staff involved in assurance, and as
this information is not fully reproduced here.
Public Notice 179 Section 7 covers deliveries.
Section 1K lists Delivery Notes and alternative Delivery
Documents: Statements and Particulars required.
Public Notice 101 – Deferring duty, VAT and other charges, explains how payment of Excise duty on removal to home use may be deferred.
Public Notice 171 – Hydrocarbon Oils: Customs Duty covers the payment of customs duty.
Public Notice 184A Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief explains how traders may obtain relief from excise duty on oil put to certain uses under what is known as the ‘Tied Oils Scheme’, or ‘Industrial Relief Scheme’.
Public Notice 263 Marine Voyages – Excise duty relief for mineral (hydrocarbon) oil is about the entitlement and procedures for obtaining duty-free oil or reclaiming excise duty on fuel used in vessels to make ‘marine voyages’.
