Check if you need to pay Fuel Duty Find out if you need to pay Fuel Duty on the fuel you produce, import or use and the rate you need to pay. From: Contents This guide explains the circumstances when you’ll be liable to pay. Oil producers Hydrocarbon (mineral) oil You must account for duty on oils stored on your premises when they leave your warehouse for use within the UK. You’ll need to apply to defer payment of excise duty by registering to pay fuel duty. There are particular circumstances when you do not need to account for duty, such as if the fuel is moved to another approved warehouse or used for certain industrial purposes.