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.