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HCOTEG22000 - Oils Technical Manual - HMRC internal manual


Section 8 - Road Fuel Gas 
Section 6(1) makes a distinction between 1) hydrocarbon oil imported into the UK, and 2) hydrocarbon oil produced in the UK and delivered for home use.
UK produced hydrocarbon oil, is not charged with, nor is it subject to, duty unless it is delivered to home use. So, for example, oil produced in the UK that is used within the refinery (i.e. it never leaves the refinery to be delivered for home use) will not be charged with duty.
Although it is commonly understood that the excise duty is payable when the oil is delivered for home use, Section 6 of HODA, the section that creates the charge, has no actual requirement to pay the charged duty. Accordingly, Regulation 4 of the Hydrocarbon Oil Regulations (HOR) 1979 is used to make an obligation to pay. Regulation 4 of HOR also applies to regulations 15, 16 and 17 of the Excise Warehousing etc Regulations (EWER) to entered premises and refineries as though they were warehouses. ....

United Kingdom , Northern Ireland , Hydrocarbon Oil , Hydrocarbon Oil Regulations , Goods Holding , Hydrocarbon Oil Duties , Oil Duties Act , Fuel Gas , Excise Warehousing , Excise Management Act , Excise Goods , Duty Point , Road Fuel , ஒன்றுபட்டது கிஂக்டம் , வடக்கு ஐயர்ல்யாஂட் , ஹைட்ரோகார்பன் எண்ணெய் , ஹைட்ரோகார்பன் எண்ணெய் ஒழுங்குமுறைகள் , பொருட்கள் வைத்திருத்தல் , ஹைட்ரோகார்பன் எண்ணெய் கடமைகள் , எண்ணெய் கடமைகள் நாடகம் , எரிபொருள் வாயு , கலால் கிடங்கு , கலால் மேலாண்மை நாடகம் , கலால் பொருட்கள் , கடமை பாயஂட் , சாலை எரிபொருள் ,