HCOTEG92050 | Deliveries from Warehouse: Removals to other installations under duty suspension: Constructive warehousing

Constructive warehousing occurs where a warehouse-keeper or producer to whom oil has been consigned on removal from duty suspended premises, re-consigns the oil without having first received the oil physically into their approved premises

The circumstances under which oil may be constructively warehoused are described in Notice 179, paragraph 7.3.3.