HCOTEG92750 - Deliveries from Warehouse: Special arrangements

Class A Producers: Special arrangements

Occasional deliveries of un-rebated oil

A Class A producer who makes a delivery chargeable with duty at the un-rebated rate must before each such delivery present to the National Warrant Processing Unit (NWPU), HM Revenue and Customs, Excise Processing Team, BX9 1GL, a warrant Form W50 (for excise duty) and Form C88A (for customs duty) with the appropriate duty.

If deliveries in this basis become frequent, the trader should be reclassified as a Class B producer and warehouse procedure instituted.

For further information on the classification of activities in mineral oil producers’ premises see Notice 179 paragraph 3.3.1

Deliveries of rebateable oil

• Duty not exceeding (
• Duty exceeding (>) £100 per annum. A producer who regularly pays more than £100 per annum must deposit a suitable sum with the NWPU (see address above) and at the end of each period, not exceeding a month, render Forms W50 and C88A.