HCOTEG60250 | Movements between EU Countries and Northern Ireland: Scope of guidance

Introduction

This section of the guidance covers movements of oils between Northern Ireland and EU countries.

This guidance should be read in conjunction with Notice 179 as the notice now contains the majority of the information on oils required by members of the oils trade and staff involved in oils assurance.

Notes

This section is intended to assist oils assurance teams and other officers responsible for refineries and import or export warehouses.

Where shippers have used the “uncertain destination” facility the movements should be treated as going to a non-EU country and will be covered instead in the guidance relating to imports or exports.