Chapter HCOTEG111500
Published date | 15 April 2016 |
Record Number | HCOTEG111500 |
Court | HM Revenue & Customs |
Despite being in the Customs series, this notice touches on all aspects of import, warehousing and the ‘entry’ of oil, as well as accounting for customs duty, excise duty and VAT (as appropriate) on it.
(Whilst this notice applies to pipelines it does not mention them specifically).
Notice 701/19 Fuel and powerThis is a VAT notice and deals with VAT rates on oil and fuel. Note ‘Road Fuel’ is at paragraph 4.6 but oil in general has a section to itself at 6.
(Whilst this notice applies to pipelines as a means of importing oils, it likewise does not mention them specifically).
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Guidance HCODA - Hydrocarbon Oils Duty Assurance: 13. Control System 9 : Mineral oil cross country pipelinesThis is the guidance listing the risks in pipelines and how to control them.
C2-38 Mineral Oil Importation Section 6: Mineral oil brought ashore by pipelineCustoms guidance dealing with approval of pipelines and on our rights to control and inspect these. Only fully duty paid products can move by an unapproved pipeline. The risk factors to be considered for Import Pipelines and the conditions we would want to set to protect the revenue are the same as those for Customs & Excise warehouses.
This guidance quotes the Customs and Excise General Reliefs Act 1979 (CEGRA) that allows that any goods brought directly from the UK part of the Continental Shelf, (which...
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