HCOTEG11400 - Introduction and overview of oils activity: background to UK oils activity: Movement of products You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. In the UK most oil products move duty paid rather than duty-suspended beyond the place of their production (refinery). However some oils are controlled beyond the duty point, under the Tied Oils (oils put to certain industrial use) and Registered Dealer in Controlled Oil (RDCO) schemes until they are accounted for by being put to an eligible use, as they are fully/partially ‘rebated’ or relieved of duty.