SPE16530 - Hydrocarbon oils: assurance

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Responsibilities of the control officer

The control officer is the officer for the premises to which the oil is taken, as, in most cases, the processes qualifying for Authorised Use will be carried out at approved premises already under excise control.

Warehouse control procedure

The general directions of Hydrocarbon Oils Strategy (HCOS) Customs duty regarding storage, stock accounts and payments of Customs duty on certain imported oils apply to Authorised Use oils entered for warehousing.

Each claim to Authorised Use relief on delivery from a warehouse to the user is to be made on Form C88 (SAD). The appropriate Customs Procedure Code (CPC) should be used. A copy of the removal entry should be retained in the trader’s records.

When goods are transferred within the UK, a copy of the commercial invoice will suffice.

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.