Hcoteg92010 - deliveries from warehouse: removals to other installations under duty suspension: duty-suspended removals - hmrc internal manual
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HCOTEG92010 - DELIVERIES FROM WAREHOUSE: REMOVALS TO OTHER INSTALLATIONS UNDER DUTY SUSPENSION: DUTY-SUSPENDED REMOVALS GENERAL Oil may not be removed under duty-suspension to other
duty-suspended installations except in the circumstances described in Notice 179, Section 2 and under the restrictions on removal described in paragraphs 5.4 and 7.3.1. For further
information see also HCOTEG92020 in this section of the guidance. LIABILITY FOR EXCISE DUTY ON DUTY-SUSPENDED REMOVAL For each consignment delivered the warehouse-keeper must show clearly in
the relative stock account the quantity and the purpose for which it is delivered. DUAL LOADS Any application to remove oil under duty-suspension in a tank wagon or craft which also carries
duty-paid oil at the same time should be dealt with in accordance with Table G HCOTEG211750. Tied oil may be conveyed in transport, carrying duty-paid oil provided you are satisfied that
accurate account can be taken of the tied oil at the place of receipt. DIVERSIONS TO ALTERNATIVE DUTY-SUSPENDED PREMISES In exceptional circumstances oil removed under duty-suspension may be
diverted to other duty-suspended premises provided such premises are eligible to receive it. Next page Print this page