HCOTEG52090 - Imports of Mineral Oil: Directions for particular goods: Fuel in the tanks of motor vehicles

Any oil or gas imported as fuel in the standard tank* or tanks of a motor vehicle (and intended for use solely in that vehicle) may be imported free of customs duty and excise duty.

Standard running tanks are defined as:

• the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and where appropriate, for the operation during transport, of refrigeration systems and other systems. Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped shall also be considered to be standard tanks
• the tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped.

‘Special container’ shall mean any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems or other systems”.