Chapter HCOTEG100250
| Published date | 15 April 2016 |
| Record Number | HCOTEG100250 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
This section is intended to assist oils assurance teams and other officers responsible for ‘Motor and Heating Fuel’ (Oil) warehouses and others involved in the export of oils.
This section of the guidance covers oils exported to non-EU destinations or shipped as stores.
The section on ‘Intra-EU Movements’ HCOTEG60000 covers products moved from Norhtern Ireland to EU Countries, except that where the oil is shipped with no known final destination (shipment under orders) or where the purchaser is expected to further trade the product, the destination may be treated as an Export and will be covered in this section.
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