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Contents

Official guidance
Oils Technical Manual

HCOTEG72750 · Receipts into Warehouse: Receipts from customers’ tank cleaning services

  • HCOTEG72760 · General
  • HCOTEG72780 · Disposal by flooding into duty-suspended stocks
  • HCOTEG72790 · Determination of oil content
  • HCOTEG72800 · Credit of duty
  • HCOTEG72820 · Receipts of contaminated duty-paid oil from government departments
  • HCOTEG72830 · Bunkers removed from vessels undergoing repair
  • HCOTEG72840 · Oil returned other than to duty-suspended storage or Remote Marking Premises
  • HCOTEG72850 · Accidental mixing and/or contamination of mineral oils
  1. Receipts into Warehouse: Receipts from customers’ tank cleaning services: contents
  2. Receipts into Warehouse: Receipts from customers’ tank cleaning services: Bunkers removed from vessels undergoing repair

HCOTEG72830 | Receipts into Warehouse: Receipts from customers’ tank cleaning services: Bunkers removed from vessels undergoing repair

From HM Revenue & Customs · Oils Technical Manual

For details on the current policy and procedures for dealing with bunkers removed from vessels undergoing repair, please see Table A: ‘Procedures for dealing with uncontaminated bunkers removed from ships or aircraft from foreign’ HCOTEG210250 in this guidance.

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