The UK law governing the control of the importation of oils
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.
The EC law governing the control of the importation of oils
is Council Regulation 2913/92/EEC (establishing the Community
Customs Code) and Council Regulation 2454/93/EEC ( laying down
provisions for the implementation of Customs Code), together with
Council Regulation 2658/87/EEC on the tariff and statistical
nomenclature and on the Customs Tariff, which governs the
classification of imported goods and Commission Regulation
2388/2000/EC which amended Annex 1 to Council Regulation
2658/87/EEC.
