VFR05300 - Hydrocarbon oils: miscellaneous

Deliveries for NATO aircraft
Repayment of excise duty on supplies to visiting forces at airports or authorised RAF or RNAS airfields
Special arrangements for supplies obtained from duty paid depots other than at airports or authorised RAF or RNAS airfields
Rebated fuel

{#Deliveries}Deliveries for NATO aircraft

Supplies of aviation fuel may be delivered free of excise duty and VAT from an authorised warehouse to NATO aircraft engaged on official duties in the UK. You should follow the procedures in HCOTEG91250. Deliveries must be detailed separately on periodical returns and the schedules must also show the NATO country involved.

{#Repayment}Repayment of excise duty on supplies to visiting forces at airports or authorised RAF or RNAS airfields

Refund of excise duty paid on aviation fuel, motor spirit and lubricating oil supplied to the US forces must be claimed in accordance with the procedures in HCOTEG212000. Instead of the normal control of oils loaded on drawback at an airport, you should follow the procedures in HCOTEG212000 .

{#Special}Special arrangements for supplies obtained from duty paid depots other than at airports or authorised RAF or RNAS airfields

Aviation fuel, motor spirit, lubricating oil and heavy oil for road use may be supplied occasionally by certain oil companies to the US forces from duty-paid depots elsewhere than at Customs airports. Refund claims may be submitted by the oil companies concerned. See HCOTEG212000 for guidance.

{#Rebated}Rebated fuel

The use of rebated fuel as road fuel remains prohibited regardless of whether relief is available.