SolvedHCOTEG51750 | Imports of mineral oil: customs import reliefs
From HM Revenue & Customs · Oils Technical Manual
Oils may be the subject of claims made for relief from import duty and/or import VAT.
For further information on import reliefs, please see the appropriate notice and guidance.
| Import Relief | Notice | Guidance |
|---|---|---|
| Tariff Quotas | N 375 | TOGN Tariff Quotas |
| End Use Relief | N 770 | ENU Imported Goods End use Relief |
| Tariff Preferences (Imports) | N 826 | IPGN Import Preferences |
| Inward Processing Relief | N 221 | IPR Inward Processing Relief |
| Goods for Processing | N 237 | PCC Processing under Customs Control |
| Goods for Testing | N 374 | R6-1 The Community System of Duty Reliefs |