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Chapter HCOTEG92100

Document Cited in Related
Vincent
Published date15 April 2016
Record NumberHCOTEG92100
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Oil removed to duty-suspended warehouse in the Isle of Man

See paragraph 7.4 of Notice 179.

Oil removed for immediate delivery for home use in the Isle of Man

See paragraph 7.4 of Notice 179. If oil should be delivered for immediate home use in the Isle of Man without re-warehousing, officers are to encourage traders to pay duty on delivery in the normal way since there is no significant financial advantage for them in delaying duty payment until the goods arrive in the island.

However, such deliveries may be allowed under duty-suspension to any port or creek in the island without payment of duty, but duty must be paid to the island authorities on arrival. You should not refuse requests to adopt this method of delivery

If this procedure is adopted, the trader should produce the goods for examination to the officer of the Isle of Man Customs & Excise service (a Division of the Isle of Man Government’s...

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