Oils may be removed duty-suspended from warehouse or be
delivered to home use on payment of excise duty. If “process
oils” they may be removed duty-suspended for transfer to
other production premises or otherwise to export without payment of
excise duty.
Oils may also be removed from warehouse relieved from duty under the Tied oils scheme, provided that they are not to be used as motor or heating Fuel. These oils remain of interest to HMRC beyond their removal from warehouse, as their supply duty free is conditional on their being put to an eligible use.
Relief from duty may be allowed for oil used on board ships and
hovercraft (but not pleasure craft engaged on ‘marine
voyages’ - a voyage during which the vessel is at all times
either at sea or within the limits of a port). See
HCOTEG92260
Heavy oil may be shipped duty-free from warehouse for direct
delivery into the entitled vessel, or shipped duty-paid and
repayment claimed. Light oil must be shipped duty-paid and
repayment claimed.
Aviation spirit, motor spirit and heavy oil may be delivered
from warehouse to the United States Forces free of customs duty,
excise duty and VAT for use exclusively for official purposes by
those forces. AVGAS and AVTAG may be delivered from warehouse free
of duty to NATO aircraft at airports where duty-suspended oil
stocks are available.
For further information on Reliefs from Mineral Oil Duty see
HCOTEG12840
