SPE16520 - Hydrocarbon oils: Authorised Use authorisation to trade in HCO

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Traders wishing to import or receive the type of hydrocarbon oil goods quoted in the Trade tariff, Volume 1, Part 12.12 need to be authorised for Authorised Use relief.

In addition to the basic checks needed for the authorisation and consideration of any transfers/movements, you need to:

• ensure the oil is of a type eligible for Authorised Use relief and is to undergo a qualifying process, and
• ensure that the trader understands that certain products resulting from specific processes or chemical transformation may be chargeable with Customs duty under Additional Note 5 to Chapter 27 of the Tariff, and that satisfactory arrangements are in place to account for such products.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.