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HMRC internal manual

Customs Special Procedures Manual

From:
HM Revenue & Customs
Published
6 January 2017
Updated:
25 March 2025 - See all updates
  1. Back to contents
  2. SPE16000

SPE16500 - Hydrocarbon oils: contents

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] {#} to let us know. Please check the other guidance available on 188ÌåÓý from HMRC.

  1. SPE16510
    Section summary
  2. SPE16515
    Scope of Authorised Use relief for Hydrocarbon Oils
  3. SPE16520
    Authorised Use authorisation to trade in HCO
  4. SPE16525
    Declaration for free circulation
  5. SPE16530
    Assurance
  6. SPE16535
    Time limit for completion of Authorised Use
  7. SPE16540
    Collection of Customs duty on chargeable products under chemical transformation relief
  8. SPE16545
    Warehouse and refinery procedures for relief under Tariff headings
  9. SPE16550
    Propane and Butane
  10. SPE16555
    Stock accounts and supplementary declarations
  11. SPE16560
    Goods which cannot be put to the prescribed Authorised Use
  12. SPE16565
    Common stock
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