Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter HCOTEG210250

Document Cited in Related
Vincent
Published date15 April 2016
Record NumberHCOTEG210250
CourtHM Revenue & Customs

Mineral Oil stores may be removed from ships or aircraft from foreign ports and airport, subject to the procedures below.

  1. Place of re-landing

May take place at:

  • An approved place; or
  • Elsewhere (provided the ship or aircraft is undergoing repair and a request for attendance is lodged).
  1. Import declaration

May be declared for:

  • Home use
  • Warehousing under duty-suspension
  • Transhipment
  • Re-shipment or destruction
  1. Marked oils

Marked and dyed Gas Oil (MGO) or marked Kerosene (MKO) may be declared for home use at a rebated rate of duty, subject to the provisions of the Tariff (Volume 3, Appendix C5)

  1. Unmarked oils

Un-marked and un-dyed gas oil or unmarked kerosene declared for Home use is liable to duty at the TTC 541 rate

Note: The term “Gas oil” includes Marine Diesel Oil (MDO) and special distillates or blends used as ships bunkers.

  1. Heavy Fuel oil

Heavy Fuel oil declared for Home use is liable to duty at a rebated TTC 561 rate of duty.

  1. Oil landed for short period: subsequent re-shipment intended
* Ensure that the import declaration made prior to removal includes security for duty; control landing and re-shipment and refund/release security on proportion of quantity of oil actually re-shipped (storage losses to be duty-paid)
                * Notice of removal. The person responsible for removal must give
...

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