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Contents

Official guidance
Oils Technical Manual

HCOTEG150000 · Deficiencies in warehoused oil

  • HCOTEG150250 · Scope of guidance
  • HCOTEG151500 · Gains and losses shown in trade records
  • HCOTEG151750 · How are discrepancies due to errors in measurement to be treated?
  • HCOTEG152000 · Losses due to accidents or thefts in duty suspension
  • HCOTEG152250 · Losses of oil removed to duty suspension
  • HCOTEG152500 · Trader's explanations for deficiencies
  • HCOTEG153000 · Deficiencies of Warehoused Oil: Accidental losses of duty-suspended oil in transit.
  • HCOTEG153250 · Deficiencies of Warehoused Oil: Diversions
  • HCOTEG153500 · Payment of Duty
  • HCOTEG153750 · Other Considerations
  1. Deficiencies in warehoused oil: contents
  2. Deficiencies of Warehoused Oil: Accidental losses of duty-suspended oil in transit.

HCOTEG153000 | Deficiencies of Warehoused Oil: Accidental losses of duty-suspended oil in transit.

From HM Revenue & Customs · Oils Technical Manual

Traders

Warehouse-keepers and carriers of duty-suspended oils are responsible for reporting accidental losses to the Local Officer under locally agreed procedures, producing evidence of loss and applying for remission of duty.

See Notice 179 Section 14 ‘Deficiencies in warehoused oil’

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