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Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Check if you need to pay duty if you’re a producer or warehousekeeper of motor and heating fuels, and how to register.
Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers, and in some cases, users of these products before 1 April 2022.
Notification to excise warehousekeepers and warehouse users of changes to conditions under section 92 Customs and Excise Management Act 1979, and section 15 Alcoholic Liquor Duties Act 1979.
Use form HM8 when you need authority to account for excise duty by using another trader's deferment approval number (DAN).
How businesses can get a rebate of duty on light oil used as a furnace fuel.
Check if you need to pay excise duty on road fuel gas duty, and how to register online.
Check if you need to pay excise duty on biofuels and other fuel substitutes, and how to register.
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.
Use form HM6 to claim a repayment of excise duty if your goods are being delivered from an EU member state into Northern Ireland.
Use this form to tell HMRC you need to pay additional duty for alcohol, tobacco, oil or biofuel.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Use form HM3 to apply for approval as a certified trader if your goods are being delivered from an EU member state into Northern Ireland or from Northern Ireland to an EU member state.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Use form HM9 to apply to be a UK tax representative and become authorised to account for duty on excise goods sold to private individuals in Northern Ireland.
Check the availability and any issues affecting the Fuel Duty online services.
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