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Official guidance
Oils Technical Manual

HCOTEG92000 · Deliveries from Warehouse: Removals to other installations under duty suspension

  • HCOTEG92010 · Duty-suspended removals
  • HCOTEG92020 · Accompanying documentation form W8 and Scheduling
  • HCOTEG92040 · W8 forms, and losses
  • HCOTEG92050 · Constructive warehousing
  • HCOTEG92060 · Waterborne cargoes
  • HCOTEG92070 · Removals of heavy oil to MOD (Navy department) oil fuel depots.
  • HCOTEG92090 · Removal of dual consignments
  • HCOTEG92100 · Removals to the Isle of Man
  • HCOTEG92110 · Oils for ships engaged on marine voyages
  • HCOTEG92260 · Exports: Aircraft and ships stores and bunkers
  • HCOTEG92270 · Exports: Other duty free deliveries
  1. Deliveries from Warehouse: Removals to other installations under duty suspension: contents
  2. Deliveries from Warehouse: Removals to other installations under duty suspension: W8 forms, and losses

HCOTEG92040 | Deliveries from Warehouse: Removals to other installations under duty suspension: W8 forms, and losses

From HM Revenue & Customs · Oils Technical Manual

Goods entered for removal from an excise warehouse must travel with an accompanying W8 document, which has been completed in accordance with the instructions on the reverse of the W8. In the case of pipelines, the W8 will be forwarded separately. If all the goods described on the W8 do not arrive at the consignee’s address, duty may be due on the whole consignment.

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