SPE16555 - Hydrocarbon oils: stock accounts and supplementary declarations

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on 天美影院 from HMRC.

Refiners must show in their stock accounts the quantities and values of oil delivered for processes eligible for Authorised Use relief and of products re-warehoused after Authorised Use processes.

Traders should be authorised for CFSP where such supplementary declarations will be provided electronically.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.