HCOTEG52060 | Imports of Mineral Oil: Directions for particular goods: Fuel substitutes and additives

All imported fuel substitutes and any fuel additives must be charged with UK excise duty at the same rate as the fuel they are intended to substitute for or are added to.

Additives should be charged with UK excise duty on 100% of their volume and not simply on the percentage of them which contains hydrocarbon oil.

Imported lubricating oils outside the excise definition of gas oil should not be charged with UK excise duty (Tax Type Code 570).