Chapter HCOTEG152260

Published date15 April 2016
Record NumberHCOTEG152260

The aim of this section is to ensure that all losses of oil removed underduty-suspension are scrutinised and that duty is paid on any loss which is notsatisfactorily accounted for.

This section applies to oil removed under duty suspension without payment of duty from awarehouse, refinery or producer’s premises, except if the removalis:

  • Tied oil
  • By way of a duty-suspended pipeline
  • For exportation
  • For shipment as ships’ or aircraft stores; or
  • For first warehousing on...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT