SPE16560 - Hydrocarbon oils: goods which cannot be put to the prescribed Authorised Use

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Hydrocarbon oil waste may be disposed of without duty charge in accordance with Notice 179 Mineral (Hydrocarbon) Oils: Duty and VAT: Warehousing and Related Procedures, paragraph 7.14 (up to Section 2, Sections 3 - 5, Section 6 - 8, Sections 9 - 15, apps A - L, apps M - V).

Goods may be exported at the trader’s request. Authorised Use will be considered complete upon production of the necessary export documentation. Drawback (or netting) of any excise duty paid at importation or subsequently may be claimed in accordance with S2-9 HCO: Drawback. However, for mixtures of unlike oils put into common stock the trader must arrange for the whole mixture to be either:

• Exported or

• destroyed under Customs’ supervision (any products resulting from destruction may be dutiable).

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.